IAS 37 - Provisions, CL and CA. As per IAS 37 Provisions, Contingent Liabilities and Assets, companies cannot provide for future operating losses in the PnL, however can do for an Onerous Contract. Therefore if a company thinks that by continuing the business in future, they will make a loss, they may be tempted to put a provision, however the standard says since there is no compulsion on company to continue and maβ¦

Channel
CIMA UK π¬π§
@cimaglobal
On this record: Growth Β· Engagement Β· Posts Β· Cite this entry
377subscribers
+2 since we began measuring on 7 August 2026
Risers and fallers across the register Β· movement among entries of Under 1,000.
Register entry
| Telegram ID | -1001216543484 |
|---|---|
| Type | Channel |
| Username | @cimaglobal |
| Created | Between 1 March 2018 and 8 May 2021 β estimated from Telegramβs id allocation, not measured. How this range is calculated. |
| First recorded | 7 August 2026 |
| Last confirmed live | 3 September 2026 |
| Measurements held | 5 |
| Confirmed unchanged | 1 time, most recently 3 September 2026 |
| On Telegram | t.me/cimaglobal |
Growth
| Measured (UTC) | Subscribers | Change |
|---|---|---|
| 3 Sept 2026, 17:21 | 377 | +2 |
| 21 Aug 2026, 02:45 | 375 | +1 |
| 14 Aug 2026, 18:18 | 374 | -1 |
| 7 Aug 2026, 05:32 | 375 | no change |
| 7 Aug 2026, 05:23 | 375 | first reading |
Engagement
20 posts held, back to 8 May 2021 β the reader has not yet reached the start of this channelβs public history, so older posts may sit further back, unread. Read across 1 page of Telegramβs post history, 20 posts per page.
Nothing published in the last 30 days. ERR and ER are rolling 30-day measures, so there is nothing to compute β we hold 20 posts for this entry, the most recent from 23 January 2022. An engagement rate over an empty window would be a number about nothing.
Recent posts
AFM - how to use calculator to compute e power -rt on a calculator under black scholes option pricing model
Video, posted without a caption
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Inspiration of the day !!! For CIMA Study tips and resources visit:- https://bit.ly/ExploreCIMA #studycima #cimalife #CIMA #operationallevel #managementaccounting #accounting #business #motivation #exam #cimaexam #passcima #cimastudents
Showing the 12 most recent of 20 posts we hold for @cimaglobal. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked β was rounded by Telegram before we ever saw it β t.me prints views in full below 1,000 and to three significant figures above, so β1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.
Cite this entry
A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 3 September 2026 β this entry's latest reading, not the date you are reading this.
βCIMA UK π¬π§β (@cimaglobal), 377 subscribers as measured 3 September 2026. Telegram Register, tgregister.com/channel/cimaglobal.
Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV Β· JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.