Contingentie Guides d'étude, Notes de cours & Résumés

IAS 37 Study Provisions, Contingent Liabilities and Contingent Assets Exam False - ANSWERSThis Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except: (a) those not resulting from executory contracts, except where the contract is onerous; and (b) [deleted] (c) those covered by another Standard. par. 1 False - ANSWERSThis Standard does not apply to financial instruments (except guarantees) that are within the sco...

IAS 37 (Provisions, Contingent Liabilities & Contingent Assets) Exam Questions & Answers 2024/2025 What does it Not Apply to? - ANSWERS* Non-onerous executory contracts. * Financial Instruments in IAS 39. * Insurance contracts as in IFRS 4. Provision - ANSWERSA liability of uncertain timing and amount. Liability - ANSWERSPresent obligation as a result of a past event, the settlement of which will result in an outflow of economic benefits. Present Obligation - ANSWERSMay have ...

Chapter 13- Current Liabilities and Contingencies

Chapter 13- Current Liabilities and Contingencies

Chapter 13- Current Liabilities and Contingencies with complete solution / Latest updated .

Chapter 13- Current Liabilities and Contingencies with complete solution ( Latest updated )

Chapter 13- Current Liabilities and Contingencies

Current Liabilities and Contingencies

Chapter 13- Current Liabilities and Contingencies

Chapter 13- Current Liabilities and Contingencies