Chapter 15: Provisions & Contingencies (IAS 37)

05/07/2025 5 min
Chapter 15: Provisions & Contingencies (IAS 37)

Listen "Chapter 15: Provisions & Contingencies (IAS 37)"

Episode Synopsis

Chapter 15: Provisions & Contingencies (IAS 37)📄 Caption: How do you account for liabilities that are uncertain? This video breaks it down.What you’ll learn:Definitions: provision, contingent liability, contingent assetRecognition criteriaMeasurement and discountingLegal vs constructive obligations#IAS37 #Provisions #ContingentLiabilities #ACCAFR