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Answer :
A because it’s the best diagram
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The statement that best completes the diagram among the others is "provisions of all treaties." Option D is accurate as a result.
What is the importance of provision in accounting?
A business will set aside funds known as provisions to pay for certain anticipated future costs or other financial effects. A provision might be the anticipated decline in inventory value brought on by obsolescence.
The most frequent type of accounting provision is a provision for bad debts. Other types of provisions, besides warranties and guarantees, include income tax, accumulated depreciation, and cumulative expenses. In the world of law, a provision is a clause contained in a legal document or a specific statute. A clause, provision, or clause in a contract may also be used to describe this. However, in the context of accounting, "provisions" refer to any earnings set aside for a particular expense or use. All other claims are best summed up by the phrase "provisions of all treaties."
As a result, choice D is the best one.
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