IAS 37 - Provisions, Contingent liabilities and Assets - Part 1
Автор: RONAS Academy
Загружено: 2021-08-10
Просмотров: 19935
Описание:
The objective of IAS 37 Provisions, Contingent Liabilities and Contingent
Assets is to ensure that:
• 'appropriate recognition criteria and measurement bases are
applied to provisions, contingent liabilities and contingent
assets, and that
• sufficient information is disclosed in the notes to the financial
statements to enable users to understand their nature, timing
and amount.'
In several instances, management will many events in the financial statement of entity as an expense; in view of that the accounting standard 37 was established to govern the treatment and presentation of provisions, contingent liabilities and contingent asset.
This provide comprehensive understanding of the standard and its related issues. Please watch, learn and share with others.
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