"Provision" is a dangerous word to use in attempting to achieve clear communications in conversations with U.S. and IASB conversations. "Provision for Income Taxes" means expense in U.S. GAAP and liability in IASB vernacular.
When engaging in financial discussions with individuals from different accounting backgrounds, such as the U.S. or IASB, it's essential to be aware that using the term "provision" can lead to misunderstandings.