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Part 04-05-06 - Taxation of Provisions and Accruals. - Revenue

Part 04-05-06 - Taxation of Provisions and Accruals. - Revenue

www.revenue.ie

4 Provisions and accruals 4.1 Provisions 4.1.1 Definition A provision is a liability of uncertain timing or amount. Under both IFRS [IAS 37.14 and IAS 37.23] and Irish GAAP [FRS 101/sections 21.4, 21.6 and Appendix I of FRS 102/sections 16.5, 16.7 and Appendix I of FRS 105] a provision must be included in the accounts

  Part, Provisions, 1 provisions

CHAPTER 10 MEANS OF EGRESS - iccsafe.org

CHAPTER 10 MEANS OF EGRESS - iccsafe.org

www2.iccsafe.org

CHAPTER 10 MEANS OF EGRESS SECTION 1001 GENERAL 1001.1 Scope 1001.1.1 Provisions of this chapter shall govern the design, construction and arrangement of elements to pro­

  General, Name, Chapter, Provisions, Iccsafe, Egress, Chapter 10 means of egress, 1 provisions

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