Provision-Ethics Forums › ACCA Forums › ACCA SBL Strategic Business Leader Forums › Provision-Ethics This topic has 0 replies, 1 voice, and was last updated 6 years ago by star98. Viewing 1 post (of 1 total) Author Posts April 24, 2020 at 12:09 pm #569147 star98Member Topics: 11Replies: 2☆ What happens when provisions are under-stated and how is it related to shifting profits from one period to another? 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