IAS 37 — Provisions, Contingent Liabilities and Contingent Assets Forums › ACCA Forums › General ACCA Forums › IAS 37 — Provisions, Contingent Liabilities and Contingent Assets This topic has 0 replies, 1 voice, and was last updated 9 years ago by jirkav. Viewing 1 post (of 1 total) Author Posts June 13, 2017 at 1:00 pm #392990 jirkavMember Topics: 2Replies: 1☆ Hello, I would like to ask whether anyone knows if it is possible to create provisions for foreign Exchange (currency) risk? And if not – why not. Thank you in advance G- Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In