IAS 37 (English) Explained | Provisions vs Contingent Liabilities | ACCA FR TX

Описание: Understand IAS 37 – Provisions, Contingent Liabilities & Contingent Assets in a simple and exam-focused way.

This video explains:
✔ What are Provisions?
✔ When to recognise a Provision? (Probable)
✔ What are Contingent Liabilities? (Possible or Remote)
✔ Probability thresholds used in IAS 37
✔ Presentation & disclosure requirements

This lesson is helpful for:
🎓 Financial Reporting Subje

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