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Journal entryIntermediateVariant — group VG.IAS8.000010Published

Question · Prospective recognition of a change in estimate

At the 2025 reporting date, Doulane raises by 22,000 the estimate of its provision for cleaning up land contaminated by its past operations, following a new quotation (the provision is not included in the cost of any asset, case data). Record the entry.

Increase in the provision
22,000
Your answer
  1. Line 1

    Account Provision expense

  2. Line 2

    Account Provision

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