"Passiu (Economia)" . . "Bedrijfsboekhouding." . . "États financiers." . . "Estats financers." . . "Passif (Comptabilité)" . . . . "comptabilité provision." . . . . . . . . . . . . . . . . . "Provisions : their recognition, measurement, and disclosure in financial statements" . "Provisions : their recognition, measurement, and disclosure in financial statements"@en . . . . . . . . . . "Obligacions (Finances)" . .