Provisions in Relation to Which of the Following Balances Are

question 22

Multiple Choice

Provisions in relation to which of the following balances are within the scope of IAS 37?

• A) warranties
• B) employee benefits
• C) financial instruments
• D) operating leases

---

Definitions:

Difficult Temperament

A behavioral characteristic marked by a high level of fussiness, fearfulness, or negativity and challenge in adapting to new situations.

Attachment Adaptation

A concept in psychology indicating how individuals adjust their patterns of attachment based on their experiences, influences, and environmental factors.

Secure Attachment

A form of attachment characterized by feelings of safety and security in relationships, often resulting from consistent and caring interactions in early development.

Attachment Relationship

An emotional bond between two individuals, typically characterized by feelings of security, comfort, and closeness.