Provision

Rarity: Common

The most frequent rarity: most Wikipedia articles become Commons.

Rarity follows how well known the article is: its views on the French and English Wikipedia over a year, and the number of languages it exists in.

At a glance

Class

Notion

Domain

Science and technology

In collections

Nobody has pulled it yet.

What Wikipedia says

In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement.

Excerpt from the Wikipedia article “Provision (accounting)”, under the CC BY-SA 4.0 license. Read the article on Wikipedia