On-Demand

1 CPE

IFRS: Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)

On-Demand
1 CPE
Addresses requirements of IAS 37, Provisions, Contingent Liabilities, and Contingent Assets.

Learning Objectives

Identify the existence of a provision, contingent liability, and a contingent asset;Identify when to recognize and measure a provision.;Recognize when a contingent item should be disclosed.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS;Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Provider

AICPA

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