IAS 37: Difference between revisions

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== See also ==
== See also ==
* [[FRS 12]]
* [[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:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[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


Other resources