What’s on the Provisions & Contingencies poster
A 4-row table: Likelihood · Obligation · Contingent asset.
Recognition by likelihood.
- Virtually certain — Provide — Recognise
- Probable (>50%) — Provide — Disclose
- Possible — Disclose — Ignore
- Remote — Ignore — Ignore
The asymmetry is deliberate: prudence means recognising likely losses earlier than likely gains.
Questions about the Provisions & Contingencies poster
- What’s on the Provisions & Contingencies poster?
- A 4-row table: Likelihood · Obligation · Contingent asset. Recognition by likelihood. Virtually certain — Provide — Recognise; Probable (>50%) — Provide — Disclose; Possible — Disclose — Ignore; Remote — Ignore — Ignore. The asymmetry is deliberate: prudence means recognising likely losses earlier than likely gains.
- Who is the Provisions & Contingencies poster for?
- Provisions & Contingencies belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning financial accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
- When should you use the Provisions & Contingencies poster?
- Probable and measurable means recognise. Possible means disclose. A wall chart earns its place by being glanceable from where the work is happening, so Provisions & Contingencies belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
- What other posters go with Provisions & Contingencies?
- IFRS & GAAP, Accruals & Matching and Reading a Balance Sheet sit alongside Provisions & Contingencies in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.IFRS & GAAPAccruals & MatchingReading a Balance Sheet
- Is the Provisions & Contingencies poster free to download and print?
- Yes. Provisions & Contingencies downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
- What size does the Provisions & Contingencies poster print at?
- Provisions & Contingencies is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Provisions & Contingencies loses nothing.Printing guide
Related posters
Charts that sit alongside Provisions & Contingencies on the same wall.
Browse every Accounting & Finance poster, or start from the full catalogue.