Pas 37 pdf

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Pas 37 pdf >> Download / Read (Leia online) Pas 37 pdf
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Amendments to PAS 1: Presentation of Items of Other Comprehensive Income 07/01/12 Presentation of Items of Other Comprehensive Income (Amendments to PAS 1) amended paragraphs 7, 10, 82, 85-87, 90, 91, 94, 100 and 115, added paragraphs IN17-IN19, 10A, 81A, 81B, 82A and 139J and deleted paragraphs 12, 81, 83 and 84.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 2017 – 07 3 A contingent liability, being a possible obligation, is not recognised but is disclosed unless the possibility of an outflow of economic benefits is remote. A contingent asset should not be recognised but should be disclosed where an inflow of economic benefits is probable.
IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except: (a) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of
Download Free PDF. Philippine Financial Reporting Standards Philippine Financial Reporting Standards (PFRSs) are currently fully converged with International Financial Reporting Standards (IFRSs) except for the deferral of IFRIC 15 Agreements for the Construction of Real Estate. Unaccompanied IFRSs may be downloaded from the IASB website free
IAS 37 : PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS L U, DANI CA J ANE N. OBJECTIVE To ensure that: • appropriate recognition criteria and measurement bases are applied to provision, contingent liabilities and contingent assets • that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount.