If the legal contracts are signed within the current period, you need to accrue the agreed sums in your books (IAS 37.11b) within the current year. However if the legal contracts are not signed and the timing is uncertain but reliable estimate can be made, you can make a provision (IAS 37.14).
the application of the matching concept under IFRS Conceptual Framework does not allow the recognition of items in the balance sheet which do not meet the definition of assets or liabilities (Conceptual Framework - 4.50).