IAS 37: Difference between revisions
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imported>Doug Williamson (Add links.) |
imported>Doug Williamson (Add link to IAS Plus) |
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* [[Obligating event]] | * [[Obligating event]] | ||
* [[Provision]] | * [[Provision]] | ||
== External link == | |||
*[https://www.iasplus.com/en/standards/ias/ias37 IAS 37 - IAS Plus] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 15:28, 3 March 2022
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 Financial Reporting Standards
- Obligating event
- Provision
