IAS 37 and Infrastructure: Difference between pages

Revision as of 11:07, 11 February 2017

Infrastructure is the underlying physical and organisational framework which enables other useful activities.

Physical infrastructure includes railways, roads, buildings, power, sanitation and telecommunications networks.

Financial markets infrastructure includes payment systems, securities settlement systems and central counterparties.

Treasury operations infrastructure includes treasury's framework of policies, procedures, reporting lines and other relationships.

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-International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.
+Infrastructure is the underlying physical and organisational framework which enables other useful activities.
-Issued by the International Accounting Standards Board.
+Physical infrastructure includes railways, roads, buildings, power, sanitation and telecommunications networks.
-== See also ==
+Financial markets infrastructure includes payment systems, securities settlement systems and central counterparties.
-* [[FRS 12]]
-* [[FRS 102]]
-* [[International Financial Reporting Standards]]
-* [[Provision]]
-[[Category:Accounting,_tax_and_regulation]]
+Treasury operations infrastructure includes treasury's framework of policies, procedures, reporting lines and other relationships.
-[[Category:Compliance_and_audit]]
+==See also==
+*[[Belt and Road]]
+*[[CHAPS]]
+*[[CREST]]
+*[[EMIR]]
+*[[Financial Market Infrastructure]]
+*[[Financial stability]]
+*[[I&E]]
+*[[Payments and payment systems]]
+*[[Payment Systems Regulator]]
+*[[Project finance]]
+*[[Treasury operations]]
+*[[Trumpononics]]