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IAS 37 Provisions, Contingent Liabilities and Contingent Assets - summary 2025
10:48
YouTubeSilvia of CPDbox
IAS 37 Provisions, Contingent Liabilities and Contingent Assets - summary 2025
The contents: 00:00 Introduction 00:21 Effective date and objective 00:53 What is a provision? 02:10 When to recognize a provision? 04:50 Contingent liabilities and contingent assets 06:04 How to measure a provision? 07:30 Provision for future operating losses 08:11 Provision for onerous contracts 09:38 Provision for restructuring ...
24.5K views9 months ago
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