🌐EnglishEnglishDeutschEspañolFrançaisItalianoNederlandsPolskiPortuguêsSvenskaالعربية中文EntityQ703087· pop 15· linked from 33 articlesprovisionaccount which records a present liability of an entityAvailable in 15 languagesFrançaisDeutsch中文PortuguêsItalianoالعربيةDanishHebrewHungarianLithuanianNederlandsConnectionsfinancial statementEntityaccounting standardEntityCategoriesLiability (financial accounting)