ACCA考试F7知识点辅导I. The accounting problemBefore IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision should be recognized and how it should be measured. This gave rise to inconsistencies， and also allowed profits to be manipulated.Some problems are noted below：(a) Provisions could be recognized on the basis of management intentions， rather than on any obligation to be entity;(b) Several items could be combined into one large
