1- Do a comparison between GAAP & IFRS according to the IAS 37 : Provision, contingent (by definition of the account, guidance to recognition, accounting measurements, and similarities).

2- Clarify the newest changes in IFRS according to the IAS 37 : Provision, contingent standard.

3- Explain the last updates of the Code of Conduct in IFRS The role of accounting standards & ethics of the profession as controls for accounting practices.