您的AI财务准则专家
What Disclosures Are Required for Each Class of Provisions in Accounting?
What should an entity disclose for each class of provisions? The carrying amount only at the end of the period Comparative information Additional provisions made in the period, including increases to existing provisions The carrying amount only at the beginning of the period

According to the principles of accounting, an entity should disclose for each class of provisions the following information: 1. The carrying amount of the provision at the beginning and end of the period. 2. Comparative information, which typically includes the corresponding amounts from the previous period. 3. Additional provisions made during the period, including increases to existing provisions.

Therefore, the correct disclosures include all of the options provided: A. The carrying amount only at the end of the period B. Comparative information C. Additional provisions made in the period, including increases to existing provisions

It's important to note that the disclosure requirements may vary depending on the specific accounting standards being followed, such as IAS 37 'Provisions, Contingent Liabilities and Contingent Assets'.