Some question in relation to accounting. can someone please relief!?

I have an hw assignment due on Thursday and can't find these answers anywhere since hte packet we got have like over 100 pages... can someone please aid me with these accounting questions?

1) what is the publication entry made to record accrual for the Insurance Receivable [aggregate entry]?

2) What are 3 major areas that contribute to the determination of accrual the company must create for estimates regarding litigation?

If someone can help me next to these, I'd greatly appreciate it. Thanks

Answers:    1) What's insurance receivable? You mean the premiums or the claims? I assume it's premiums
Dr Insurance premiums receivable xxx
Cr Insurance premium revenue xxx

2) What are 3 major areas that contribute to the determination of accrual the company must trademark for estimates regarding litigation?

An enterprise must recognise a provision if, and only if: [IAS 37.14]
- a present must (legal or constructive) has arisen as a result of a past event (the obligate event),
- payment is probable ('more likely than not'), and
- the amount can be estimated reliably.

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