IAS 37: Difference between revisions
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International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets. | International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets. | ||
Issued by the International Accounting Standards Board. | Issued by the International Accounting Standards Board. | ||
== See also == | == See also == | ||
* [[FRS | * [[Constructive obligation]] | ||
* [[International Financial Reporting Standards]] | * [[Contingent assets]] | ||
* [[Contingent liabilities]] | |||
* [[FRS 102]] | |||
* [[International Accounting Standards]] (IAS) | |||
* [[International Financial Reporting Standards]] (IFRS) | |||
* [[Obligating event]] | |||
* [[Provision]] | |||
== Other resources == | |||
*[https://www.iasplus.com/en/standards/ias/ias37 IAS 37 - IAS Plus] | |||
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-37-provisions-contingent-liabilities-and-contingent-assets.pdf?bypass=on IAS 37 text - IFRS] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
Latest revision as of 15:18, 16 April 2023
International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.
Issued by the International Accounting Standards Board.
See also
- Constructive obligation
- Contingent assets
- Contingent liabilities
- FRS 102
- International Accounting Standards (IAS)
- International Financial Reporting Standards (IFRS)
- Obligating event
- Provision
