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Discuss the necessary conditions prescribed in IAS 37 Provisions,Contingent Liabilities and Contingent Assets to recognise provisions.Illustrate how these conditions are satisfied in a product warranty example.
Middlemen
Intermediaries or agents who facilitate transactions between producers and consumers by buying goods from producers and selling them to consumers, often adding value through services like transportation or storage.
Transaction Costs
Expenses incurred during the process of buying or selling goods and services, which may include fees, taxes, or other costs.
Comparative Advantage
The theory suggesting that countries or entities benefit and gain efficiency from specializing in the production of goods or services for which they have a lower opportunity cost.
Freedom Of Movement
The right of individuals to travel and relocate freely within a country or between different countries.
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