Summary
Summary IAS 37 : A detailed guide
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Pages
16
Uploaded on
15-04-2023
Written in
2021/2022
This document works through the IAS 37 standard and gives a detailed breakdown of what a provision is , what a liability is , what a contingent asset vs contingent liability is , what a reimbursement is and has detailed examples that display not only how to answer questions and what key areas to focus on but also how to apply the standard
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Written for
- Institution
- University of Cape Town (UCT)
- Course
- Financial Reporting 2 (ACC2112W)
All documents for this subject (23)
Document information
- Uploaded on
- April 15, 2023
- Number of pages
- 16
- Written in
- 2021/2022
- Type
- Summary
Subjects
-
ias 37
-
liabilities
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restructuring provisions
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contingent liabilities
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onerous contracts
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reimbursements
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contingent assets
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how and when to recognise provisions
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