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A trait that evolved by convergent evolution in more than one clade is
AASB 137
The Australian Accounting Standards Board standard that deals with Provisions, Contingent Liabilities, and Contingent Assets.
Provisions
Liabilities of uncertain timing or amount, recorded to account for future obligations or potential losses.
Contingent Liabilities
Possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.
Contingent Assets
Possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of certain future events not wholly within the control of the company.
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