Clarification on IAS 37

the interpretation of IAS 37′ Provisions,Contingent Liability & Contingent Asset’ could be confusing especially when it comes to determining if provisions should be made or just mere disclosure are required. Also determining if the conditions required for provisioning are met where the amount of liability cannot be reasonably ascertained (pending litigation). I read that you should seek legal advise in some cases and in some cases,its an outright contingent liability and as such only a disclosure is required. Can someone please shed more light on the provisions of IAS 37 for me,linking it with IAS 10