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Objectives of provision

Answer» Objectives Of Provision Some of the important objectives of maintaining provisions are as follows:* To Meet Anticipated Losses And LiabilitiesProvisions are created for meeting anticipated losses and liabilities such as provision for doubtful debts, provision for discount on debtors and provision for taxation.* To Meet Known Losses And LiabilitiesProvisions are created for meeting known losses and liabilities such as provision for repair and renewals.* To Present Correct Financial StatementsIn order to present correct financial statements and to report true profit and financial position, the business must maintain provision for known liabilities and losses.


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