Query

frankly saying i was not known about this and i searched it on google and found the answer

IFRS 1 requires estimates made under previous GAAP to be revised if necessary to comply with IFRS, but they should reflect conditions at the date of transition. For example, a decommissioning liability that was not discounted under the previous GAAP should be restated to net present value on the opening IFRS balance sheet.

Obligación de ... no entiendo a qué se refiere.
Muchas gracias!

the link is

https://www.proz.com/kudoz/english_to_spanish/accounting/2727593-decommissioning_liability.html