Pankaj R Mishra
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Mention the contents of IFRS IAS 37 “Provisions, Contingent Liabilities and Contingent Assets” ?
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Princy
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IAS 37 “Provisions, Contingent Liabilities and Contingent Assets”
- – Reserves – Definition, Recognition and Measurement;
- – Evaluation;
- – Creation of reserves (reserves for issued loans, other reserves);
- – Contingent liabilities – the definition and recognition;
- – Contingent assets – the definition and recognition;
- – Disclosure
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