Candel is being sued by a customer for $2 million for breach of contract over a cancelled order. Candel has obtained legal opinion that there is a 20% chance that Candel will lose the case. Accordingly Candel has provided $400,000 ($2 million × 20%) in respect of the claim. The unrecoverable legal costs of defending the action are estimated at $100,000. These have not been provided for as the case will not go to court until next year. What is the amount of the provision that should be made by Candel in accordance with IAS 37 Provisions, contingent liabilities and contingent assets ?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Candel is being sued by a customer for $2 million for breach of contract over a cancelled order. Candel has

obtained legal opinion that there is a 20% chance that Candel will lose the case. Accordingly Candel has

provided $400,000 ($2 million × 20%) in respect of the claim. The unrecoverable legal costs of defending the

action are estimated at $100,000. These have not been provided for as the case will not go to court until next

year.

What is the amount of the provision that should be made by Candel in accordance with IAS 37 Provisions,

contingent liabilities and contingent assets ?

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