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Activity Provided By:

Becker Professional Education

Accounting for Liab. under IFRS: What You Need to Know about Provisions, Cont. Liab. & Assets IAS 37

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Overview / Abstract:

From theory to field application, this course provides the relevant background, context and tools to apply IAS 37 - Provisions, Contingent Liabilities and Contingent Assets under International Financial Reporting Standards. Understand key issues and the most recent amendments to the standard, and gain the practical experience that will help to you accurately and efficiently apply these standards within your organization. At the conclusion of this session, you will be able to:

Recognize the scope of Provisions, Contingent Liabilities and Contingent Assets under IAS 37.
Define the terms used in IAS 37.
Identify the criteria utilized to recognize provisions under IAS 37 and recognize examples of possible provisions.
Recognize the various methods utilized to determine the bases of provisions under IAS 37.
Recognize the various principles utilized to account for the reimbursement of expenditures required to settle a provision.
Identify the principles for changes in provisions.
Recognize the special applications of the recognition and measurement rules under IAS 37.
Identify the presentation and disclosure requirements under IAS 37.


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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