Provisions Contingent Liabilities And Contingent Assets
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HKAS 37 Provisions, Contingent Liabilities and Contingent ...
www.hkicpa.org.hkA. Tables – Provisions, contingent liabilities, contingent assets and reimbursements B. Decision tree C. Examples: recognition D. Examples: disclosure E. Comparison with International Accounting Standards Hong Kong Accounting Standard 37 …
APPLYING IFRS 3 IN PRACTICE DECEMBER 2011 Navigating …
www.grantthornton.com.auprovisions on the post-combination accounting for certain assets acquired and liabilities assumed in a business combination. This Section ... 3.2 Specific disclosures for contingent consideration, indemnification assets and contingent liabilities arising from a business combination 76 3.3 Disclosures applicable only to certain business ...
HKAS 38 Intangible Assets - Hong Kong Institute of ...
www.hkicpa.org.hkcontingent liabilities assumed in a business combination; (c) the recognition of provisions for terminating or reducing the activities of an acquiree; (d) the treatment of any excess of the acquirer’s interest in the fair values of identifiable net assets acquired in a business combination over the cost of the combination; and
Provisions, Contingent Liabilities and (issued May 2014 ...
www.ifrs.orgProvisions, Contingent Liabilities and Contingent Assets. Objective. The objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand
Provisions, Contingent Liabilities and Contingent Assets
www.mca.gov.inProvisions, Contingent Liabilities and Contingent Assets (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles). Objective The objective of this Standard is to ensure that appropriate recognition criteria and
Not-for-Profit Entities (Topic 958) - FASB
asc.fasb.orgto transferred assets is contingent upo n the achievement of a certain level of service, an identified number of units of output, or a specific outcome. An example of another measurable barrier is a stipulation that the recipient is entitled to the assets only upon the occurrence of an identified event (for example, a matching requirement). 2.