[aleksolg]

Hi,

I have been searching for the same question online for the same reason.

In case 1, isn’t any policy a constructive obligation?

IAS 37 para 10:
“A constructive obligation is an obligation that derives from an entity’s actions where: (a)by an established pattern of past practice, published policies <…>”

Or is it because it does not say that it is published?

Thanks

[Author]

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