As part of their commitment to social impact and community improvement, businesses often allocate funds to support associations, trusts, or other initiatives that align with their values. Under International Financial Reporting Standards (IFRS), specifically IAS 1 Presentation of Financial Statements and IAS 37 Provisions, Contingent Liabilities, and Contingent Assets, such contributions may be recognized as legitimate expenses when they reflect the entity’s efforts to fulfill its broader corporate objectives and commitments to societal responsibility.  24 Hour Check In Motels Pty Ltd support the Ladies Development Academy with their passion for empowering single women and empowering them with training systems, team building and community focus.