Air FranceKLM (AF), a Franco-Dutch company, prepares its financial statements according to International Financial Reporting Standards. AF's financial statements and disclosure notes for the year ended December 31, 2013, are provided with all new textbooks. This material also is available at www.airfranceklm-finance.com. This case addresses a variety of characteristics of financial statements prepared using IFRS often comparing and contrasting those attributes of statements prepared under U.S. GAAP. D3. Note 31 lists provisions and retirement benefits. Do the beginning and ending balances of total provisions and retirement benefits shown in Note 31 for fiscal 2013 tie to the balance sheet? By how much has the total amount of the AF's provisions and retirement benefits increased or decreased during fiscal 2013? Write journal entries for the following changes in the litigation provision that occurred during fiscal 2013, assuming any amounts recorded on the income statement are recorded as provision expense, and any use of provisions is paid for in cash. In each case, provide a brief explanation of the event your journal entry is capturing. New provision. Use of provision. Is AF's treatment of litigation provision under IFRS similar to how it would be treated under U.S. GAAP?