IAS 37 defines and specifies the accounting for and disclosure of provisions, contingent liabilities, and contingent assets. Provisions.

In April 2001 the International Accounting Standards Board adopted IAS 37 Provisions,. Contingent Liabilities and Contingent Assets, which had originally been ...

IAS 37 stipulates the criteria for provisions which must be met for a provision to be recognised so that companies are prevented from manipulating profits.

IAS 37 Provisions, Contingent Liabilities and Contingent Assets sets the recognition criteria and measurement bases to be applied to provisions, ...

IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amount)

IAS 37 ensures that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that ...

1 окт. 2023 г. · In April 2001 the International Accounting Standards Board (IASB) adopted IAS 37 Provisions, Contingent Liabilities and Contingent Assets, ...

IAS 37 requires the entity to review the impairment of assets that are expected to suffer from future operating losses or high-risk contracts. IAS 36 “ ...

IAS 37 sets rules for measurement of provisions and discusses several factors to take into account in reaching the best estimate of provision.