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IFRS: Provisions, Contingent Liabilities and Contingent Assets (IAS 37)

The objective of IAS 37 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 the financial statements to enable users to understand their nature, timing and amount

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"CPE Self-Study>Online>International Accounting" 28 results