Last reviewed: July 2026. Reserves and provisions are fundamentally different. A reserve is part of equity; a provision is a liability of ...
Showing posts with label IAS 37. Show all posts
Showing posts with label IAS 37. Show all posts
Friday, October 8, 2010
Friday, January 29, 2010
Contingent Assets under IAS 37: Recognition and Disclosure
Last reviewed: July 2026. A contingent asset is a possible asset arising from past events whose existence will be confirmed by one or more...
Thursday, January 28, 2010
Contingent Liabilities under IAS 37: Disclosure Guide
Last reviewed: July 2026. A contingent liability is a possible obligation, or a present obligation that is not recognised because an outfl...
Wednesday, January 27, 2010
Restructuring Provisions under IAS 37: Rules and Example
Last reviewed: July 2026. A restructuring provision is recognised under IAS 37 only when a restructuring creates a present obligation at t...
Tuesday, January 26, 2010
Provisions under IAS 37: Recognition and Measurement
Last reviewed: July 2026. A provision is a liability of uncertain timing or amount. IAS 37 requires recognition when an entity has a prese...
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