المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Provisions, contingent liabilities and contingent assets



محاسب متخصص
08-11-2014, 06:29 AM
PROVISIONS, CONTINGENT LIABILITIES
AND CONTINGENT ASSETS
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. ... 1–17
Social Benefits .................................................. ................................ 7–11
Other Exclusions from the Scope of the Standard ............................... 12–17
Definitions .................................................. ............................................. 18–21
Provisions and Other Liabilities .................................................. ....... 19
Relationship between Provisions and
Contingent Liabilities .................................................. ............... 20–21
Recognition .................................................. ........................................... 22–43
Provisions .................................................. ....................................... 22–34
Present Obligation .................................................. .................... 23–24
Past Event .................................................. ................................ 25–30
Probable Outflow of Resources Embodying Economic Benefits
or Service Potential .................................................. ............ 31–32
Reliable Estimate of the Obligation ............................................. 33–34
Contingent Liabilities .................................................. ...................... 35–38
Contingent Assets .................................................. ........................... 39–43
Measurement .................................................. ......................................... 44–62
Best Estimate .................................................. .................................. 44–49
Risk and Uncertainties .................................................. .................... 50–52
Present Value .................................................. .................................. 53–57
Future Events .................................................. .................................. 58–60
Expected Disposal of Assets .................................................. ............ 61–62
Reimbursements .................................................. ..................................... 63–68
Changes in Provisions .................................................. ............................ 69–70