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IAS 37 Provisions Contingent Liabilities | Contingent Assets | International Accounting | IFRS
Updated video: https://www.youtube.com/playlist?list=PLxP0KZzCGFYPI21T8CNzwo9-FDvKTo6DZ For more visit: www.farhatlectures.com #CPAEXAM #ACCA #accountingstudent IAS 37 distinguishes between a contingent liability, which is not recognized on the balance sheet, and a provision, which is. A provision is defined as a “liability of uncertain ...
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