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Hkas 37 Provisions Contingent Liabilities And Contingent
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HKAS 37 Provisions, Contingent Liabilities and Contingent ...
www.hkicpa.org.hkProvisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised September 2018November 2016 Effective for annual periods
Financial Instruments: Presentation
www.hkicpa.org.hkContingent settlement provisions IN11 HKAS 32 incorporates a conclusion that a financial instrument is a financial liability when the manner of settlement depends on the occurrence or non-occurrence of uncertain future events or on the outcome of uncertain circumstances that are beyond the control of both the issuer and the holder. Contingent ...