AASB 137 Provisions, contingent liabilities, and contingent assets - eLearning
This activity is delivered by PwC Australia.
Members will receive their log in details directly from PwC within 1-3 business days, from date of payment receipt.
This module provides you with a basic understanding and provides foundation knowledge on the principles of AASB 137 Provisions, contingent liabilities and contingent assets.
To avail the member discount, please use code: CAANZ10
Members will receive their log in details directly from PwC within 1-3 business days, from date of payment receipt.
This module provides you with a basic understanding and provides foundation knowledge on the principles of AASB 137 Provisions, contingent liabilities and contingent assets.
To avail the member discount, please use code: CAANZ10
Topics covered in the e-learning:
Upon satisfactory completion of this activity, you will be able to:
Obtain a basic understanding of the principles of AASB 137 Provisions, contingent liabilities, and contingent assets.
- Learning objectives
- Definitions
- Recognition
- Measurement
- Disclosures
- Final Quiz
Upon satisfactory completion of this activity, you will be able to:
- Define key characteristics of provisions, contingent liabilities and contingent assets.
- Distinguish contingent liabilities from liabilities and provisions under AASB 137.
- Apply the definition of ‘probable’.
- Identify recognition criteria for provisions, define accounting treatment of provisions, contingent liabilities, and contingent assets.
- Identify specific type of provisions and specify disclosure requirements under AASB 137 Provisions, contingent liabilities, and contingent assets.
Obtain a basic understanding of the principles of AASB 137 Provisions, contingent liabilities, and contingent assets.
Self paced.
EVENT DETAILS
Topic: Reporting
Sub-Topic: Financial Reporting
Format: eLearning
Proficiency Level: Foundation
CPD: Upto 1.5 hours
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