Question: Note 30 lists provisions for liabilities and charges. Is the threshold for recognizing a liability associated with these items any different under IFRS than it

Note 30 lists “provisions for liabilities and charges.” Is the threshold for recognizing a liability associated with these items any different under IFRS than it is under U.S. GAAP? Explain. By how much has the total amount of the BA Group's “provisions for liabilities and charges” increased or decreased during fiscal 2009?

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