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IN1 HKAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except: those resulting from financial instruments that are carried at fair value; those resulting from executory contracts, except where the contract is onerous.
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This article summarises and elaborates on the salient points covered by HKAS 37 and HKAS 10. Students should learn to understand and apply the concepts, as well as
This article explains two Hong Kong Accounting Standards: HKAS 37 “Provisions, Contingent Liabilities and Contingent Assets” and HKAS 10 “Events after the Balance Sheet Date”.
HOKLAS Supplementary Criteria No. 37. ‘Food’ Test Category – Chemical Testing. 0 Introduction. This document serves to clarify and supplement the requirements of ISO/IEC 17025:2017 and HKAS PD001 for the accreditation of laboratories performing chemical tests under the test category of ‘Food’.
HKAS 37 “Provisions, Contingent Liabilities and Contingent Assets” sets out conditions that should be satisfied in order for a provision to be recognized. The conditions include: • The entity has a present obligation resulting from a past event; .
(HKAS 37) Objec&ve Ensure that appropriate recogni&on criteria and measurement bases are applied to provisions, con&ngent liabili&es and con&ngent assets and that sufficient informa&on is disclosed in the notes to the financial statements to enable users to understand their nature, &ming and amount [disclosure not in exam]
