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What should be the debit entry for a provision? Should it always be a debit to an expense? Can we debit another asset account instead off expense?
in IAS 37 - Provisions, Contingent Liabilities and Contingent Assets by

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A Provision is a liability of uncertain timing or amount.

And a provision is recognised when: there's a present obligation as a result of past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

Based on the above you can only debit an expense. assets are not affected in whichever way you may think. . .

Thank you.
by Level 3 Member (5.7k points)