Search results with tag "Contingent liabilities"
Provisions, Contingent Liabilities and ContingentAssets
ifrs.skr.jpProvisions, Contingent Liabilities and ContingentAssets This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10
Provisions, Contingent Liabilities and Contingent Assets
www.assb.gov.sgSTATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 37 Provisions, Contingent Liabilities and Contingent Assets SB-FRS 37 Provisions, Contingent Liabilities and Contingent Assets was operative for Statutory
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
AS 29 – PROVISIONS, CONTINGENT LIABILITIES …
www.kpcindia.comAS 29 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Issue 1 : AS 29 on “ Provisions, Contingent Liabilities and Contingent Assets” is applicable to which enterprises?
Provisions, Contingent Liabilities and Contingent …
www.aasb.gov.auAASB 137 3 CONTENTS Contents COMPARISON WITH IAS 37 ACCOUNTING STANDARD AASB 137 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS from paragraph OBJECTIVE SCOPE 1 DEFINITIONS 10 Provisions and other liabilities …
Provisions, Contingent Liabilities and Contingent Assets
www.aasb.gov.auRecognition of Liabilities Arising from Local Government and Government Existing Public Policies, Budget Policies, Election Promises or Statements of Intent Aus26.1 – Aus26.2 Contingent Liabilities 27 – 30 Contingent Assets 31 – 35 Measurement Best Estimate 36 – 41 Risks and Uncertainties 42 – 44 Present Value 45 – 47
Provisions, Contingent Liabilities and Contingent Assets ...
www.mca.gov.inProvisions, Contingent Liabilities and Contingent Assets 565 (a) the scope of a business undertaken by an enterprise; or (b) the manner in which that business is conducted. 11. An obligation is a duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding
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 …
Indian Accounting Standard (Ind AS) 37 Provisions ...
taxguru.inProvisions, Contingent Liabilities and Contingent Assets CONTENTS Paragraphs OBJECTIVE SCOPE 1–9 DEFINITIONS 10–13 Provisions and other liabilities 11 Relationship between provisions and contingent liabilities 12–13 RECOGNITION 14–35 Provisions 14–26 Present obligation 15–16 Past event 17–22 Probable outflow of resources embodying ...
Provisions, Contingent Liabilities and Contingent …
www.aasb.gov.auAccounting Standard AASB 1044 October 2001 Provisions, Contingent Liabilities and Contingent Assets
RECOGNITION OF CONTINGENT LIABILITIES ARISING FROM ...
www.fasab.govFASAB Federal Accounting Standards Advisory Board RECOGNITION OF CONTINGENT LIABILITIES ARISING FROM LITIGATION: An Amendment of SFFAS No. 5, Accounting for Liabilities of the Federal Government Statement of Federal Financial Accounting Standards
IAS 37 ‘Provisions,
www.frc.org.ukcontingent liabilities are at the forefront of the financial statement effects of key issues such as climate change and regulatory action. Issues relating to compliance with IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ have featured in the FRC’s ‘top ten’ findings for several years.1 We
IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND …
www.ifac.orgprovisions and contingent liabilities from the scope of this Standard reflects the Committee’s view that both the determination of what constitutes the obligating event and the measurement of the liability require further consideration before proposed Standards are …
International Accounting Standard 36 - Hong Kong Institute ...
www.hkicpa.org.hk(b) the initial measurement of the identifiable assets acquired and liabilities and contingent 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
IFRS Viewpoint - Grant Thornton International
www.grantthornton.globalon onerous contracts in IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ by analogy. As stated above there is no general dispensation from the measurement, recognition and disclosure requirements of IFRS if the entity is not expected to continue as a going concern. We therefore believe that it will generally not be appropriate
International Financial Reporting Standards (IFRS)
www.ifrs.comthe FASB and IAS 37 Provisions, Contingent Liabilities and Contingent Assets and annual improvements for the IASB). Of the remaining original projects in the 2006 MoU, Business Combinations has been completed. Intangible Assets has been removed from the active agendas of both boards and Post-Employment Benefits was removed
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
Fiscal policy, public debt management and government …
www.bis.orgWith the improvement in the scale of government debt, the debt service burden has also become less of a fiscal drag. From 85% of total government revenue in 2004, the debt ratio fell to 57% by 2010. As a proportion of GDP, the debt service burden likewise dropped to ... contingent liabilities relating to pensions
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