IAS 37

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IAS 37

International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets, or IAS 37, is an international financial reporting standard ... ,About. IAS 37 defines and specifies the accounting for and disclosure of provisions, contingent liabilities, and contingent assets. Provisions. A provision is a ... ,Provisions; · Legal obligation that arises from legislation, a contract or other legal act; or · Disclose a ... ,IAS 37 stipulates the criteria for provisions, contingent liabilities and contingent assets which must be met in order for a provision to be recognised, so that ... ,IAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities ... ,IFRS 專區準則彙總. IAS 37 負債準備、或有負債及或有資產. (Provisions, Contingent Liabilities and Contingent Assets). IAS 37 簡覽. 負債準備. •. 不確定時點或金額 ... ,IAS 37號──負債準備、或有負債及或有資產影響試析. 作者, 高妮瑋. 中文摘要. 1986年發布生效的中華民國會計準則第9號公報(以下簡稱TWGAAP 9)「或有事項 ... ,租賃(IAS 17)。 ▫. 員工福利(IAS 19);. ▫. 保險合約(IFRS 4)。但保險人之非屬IFRS 4之負債. 準備、或有負債及或有資產仍屬本準則規範之範圍. 範圍。 ,2020年5月14日 — The International Accounting Standards Board (IASB) has published 'Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS ... ,(Amendments to IAS 37). 聲明:本網頁內容業經IFRS Foundation授權後,由本會翻譯。 完整內容請詳見IFRS Foundation網站。 初步決議摘要. 2018/11.

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IAS 37 相關參考資料
IAS 37 - Wikipedia

International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets, or IAS 37, is an international financial reporting standard ...

https://en.wikipedia.org

IAS 37 Provisions, Contingent Liabilities - IFRS

About. IAS 37 defines and specifies the accounting for and disclosure of provisions, contingent liabilities, and contingent assets. Provisions. A provision is a ...

https://www.ifrs.org

IAS 37 Provisions, Contingent Liabilities and Contingent ...

Provisions; · Legal obligation that arises from legislation, a contract or other legal act; or · Disclose a ...

https://www.cpdbox.com

IAS 37 – Provisions, contingent liabilities and contingent ...

IAS 37 stipulates the criteria for provisions, contingent liabilities and contingent assets which must be met in order for a provision to be recognised, so that ...

https://www.accaglobal.com

IAS 37 — Provisions, Contingent Liabilities and Contingent ...

IAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities ...

https://www.iasplus.com

IAS 37 負債準備 - Deloitte

IFRS 專區準則彙總. IAS 37 負債準備、或有負債及或有資產. (Provisions, Contingent Liabilities and Contingent Assets). IAS 37 簡覽. 負債準備. •. 不確定時點或金額 ...

https://www2.deloitte.com

IAS 37號 負債準備、或有負債及或有資產影響試析- 月旦知識庫

IAS 37號──負債準備、或有負債及或有資產影響試析. 作者, 高妮瑋. 中文摘要. 1986年發布生效的中華民國會計準則第9號公報(以下簡稱TWGAAP 9)「或有事項 ...

http://lawdata.com.tw

IAS 37講義

租賃(IAS 17)。 ▫. 員工福利(IAS 19);. ▫. 保險合約(IFRS 4)。但保險人之非屬IFRS 4之負債. 準備、或有負債及或有資產仍屬本準則規範之範圍. 範圍。

https://www.tpex.org.tw

IASB finalises amendments to IAS 37 regarding onerous ...

2020年5月14日 — The International Accounting Standards Board (IASB) has published 'Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS ...

https://www.iasplus.com

國際會計準則第37 號之修正

(Amendments to IAS 37). 聲明:本網頁內容業經IFRS Foundation授權後,由本會翻譯。 完整內容請詳見IFRS Foundation網站。 初步決議摘要. 2018/11.

http://www.ardf.org.tw