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Uncertainties
Situations or elements with unpredictable outcomes, often affecting decision-making and planning in business and science.
Expected Outflows
The projected cash or resource outflows from a business or specific project, often used in financial planning or investment analysis.
Provisions Disclosure
The requirement to reveal information about provisions within the financial statements, including the nature, timing, and amount.
AASB 137
An accounting standard that provides the accounting treatment and disclosure for provisions, contingent liabilities, and contingent assets.
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