Provisions and Contingencies: Special Considerations

"Delivering Technical Excellence"
IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ defines and specifies the accounting for and disclosure of provisions (.. Read more liabilities of uncertain timing or amount) and contingencies (possible assets or liabilities whose existence will be confirmed by uncertain future events that are not wholly within the control of the entity).Besides explaining the main principles prescribed by IAS 37, the seminar will tackle a number of special situations for which consideration of IAS 37 is necessary.

Highlights

• Contingent Assets
• Contingent Liabilities
• Provisions
• 3 CORE CPE Hours
• Accounting Professionals