The Provision Movement Table: Opening, Additions, Used, Released, Unwinding, Closing
This lesson is part of the course
In this lesson
You complete the IAS 37 reconciliation of all five provision classes for 2026, work out the charge to operating profit and chart the year as a waterfall.
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Lessons in this course
- Recognise, Disclose or Ignore? The IAS 37 Decision Table Locked
- Best Estimate for a Large Population: Expected Value of Warranties Locked
- Best Estimate for a Single Obligation: the Most Likely Outcome Locked
- Discounting a Provision and Unwinding the Discount Locked
- Decommissioning & Restoration: Provision Added to the Asset Cost Locked
- Onerous Contracts: Unavoidable Costs vs Economic Benefits Locked
- Restructuring Provisions: What Qualifies and Which Costs Go In Locked
- The Provision Movement Table: Opening, Additions, Used, Released, Unwinding, Closing Locked