IAS 37 - Provisions, Contingent Liabilities and Contingent Assets

Course outline:

This module builds foundational knowledge of IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.

This course covers:

• Scope and Definitions
• Provisions – Identification
• Provisions – Measurement and Recognition
• Restructuring Provision
• Onerous Contracts
• Provisions – Presentation and Disclosure
• Contingent Liabilities and Contingent Assets

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 1.5