IAS 37: Difference between revisions

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imported>Doug Williamson
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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 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: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