Ias 37 powerpoint download

Related standards ias 37 current gaap comparisons looking ahead. However the standard fails to give proper guidance as to the meaning of best estimate. Ppt banques et ifrs powerpoint presentation free to. Intangible assets ias 38 30 property, plant and equipment ias 16 31 investment property ias 40 32 impairment of assets ias 36 33 lease accounting ias 17, ifrs 16 34 inventories ias 2 35 provisions and contingencies ias 37 36 events after the reporting period and financial commitments ias 10 38.

Find powerpoint presentations and slides using the power of, find free presentations research about ias 38 ppt. Dont forget to split the provision in the current and noncurrent part for the presentation purposes in your statement of financial position. Ias 37 provisions, contingent liabilities and contingent assets. Ias 37 provisions, contingent liabilities and contingent assets ppt. Ias 38 ppt xpowerpoint download powerpoint presentations. Ias 37 shall be applied in accounting for provisions, contingent liabilities and. Provisions, contingent assets and contingent liabilities. Those are, as per the provision of ias 37, an entity needs to recognize a provision in its financial statements at the best estimated amounts. Ppt provisions, contingent assets and contingent liabilities ias 37 powerpoint presentation free to download id.

Ppt international accounting standard 37 powerpoint. View and download powerpoint presentations on ias 38 ppt. Ppt provisions, contingent assets and contingent liabilities ias 37. Ias 37 provisions, contingent liabilities and contingent. International accounting standard 37 powerpoint ppt presentation. Ias 37 actifs passifsnon financiers ias 16,38,40 inclus certains contrats sur actifs non financiers. It replaced parts of ias 10 that was issued in 1978 and dealt with contingencies. The adobe flash plugin is needed to view this content.

The presentation is an effort towards better understanding of the ias37, through the use of proper headings, bullets, key points and graphics. Ias 37 the term contingent is used for liabilities and assets that are not recognised. Provisions, contingent liabilities and contingent assets 2. Ias 37 provisions, contingent liabilities and contingent assets 2017 07 2 an obligating event gives rise to a present obligation. Presentation of financial statements, provides guidance on dealing with.

Ias 37 outlines the accounting for provisions liabilities of uncertain timing or amount, together with contingent assets possible assets and contingent liabilities. 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. Ias 37 provisions, contingent liabilities and contingent assets 2017 07. A demonstration open label study to assess the acceptability, safetyand use of truvada preexposure prophylaxis in healthy, hivuninfected adolescents, 1519 years of age. Introduction 3 ias 37 applies to all provisions and contingent liabilities except for. Recognition conditions provision a present obligation legal or constructive has arisen as a result of a past event the obligating event, payment is probable more likely than not, and the amount can be estimated reliably. Ias 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except. What is the risk of mtct and mtct or death at 3, 6, 9, 12, 15 and 18 months, amongst a nationally representative sample of heu infants. Ias 37 does not apply to financial instruments within the scope of ifrs 9. The iasb acknowledges that the current ias 37 measurement requirements are not specific and therefore there is diversity in practice in this area.