- Home
- All Courses
- Provisions; Contingent Liabilities and Contingent Assets (AASB 137/NZ IAS 37/IAS 37) - AU RW
$72.73
non-member : $90.91
Description
Identification, accounting, and measurement of provisions is always tricky. Given the very nature of this, there is always a risk of inaccuracy with the classification, selecting between provisions and contingent liabilities. This coupled with uncertainties around measurement complicates the matter further.
This webinar will be available on-demand and can be viewed at your own convenience.
Learning Outcomes:
On successful completion of this webinar, participants should be able to:
Benefits
Benefit from the practical insights and understand the requirements of IAS 37 in relation to provisions, contingent liabilities, and contingent assets and how to avoid common errors while accounting for provisions and reporting contingent liabilities and contingent assets.
This webinar will be available on-demand and can be viewed at your own convenience.
Learning Outcomes:
On successful completion of this webinar, participants should be able to:
- Identify the existence of Provision, Contingent Liability and Contingent Assets
- Explain the measurement of provisions and the factors impacting measurement
- Identify Onerous contracts and explain the requirements of reporting standards in relation to these contracts.
Benefits
Benefit from the practical insights and understand the requirements of IAS 37 in relation to provisions, contingent liabilities, and contingent assets and how to avoid common errors while accounting for provisions and reporting contingent liabilities and contingent assets.