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Hong Kong Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets (HKAS 37) is set out in paragraphs 1-10196. All the paragraphs have equal authority. HKAS 37 should be read in the context of its objective, the Preface to Hong Kong
Volume III. Section 1: HKAS 37 Provisions, Contingent Liabilities and Contingent Assets. This content is not available in your region.
In this video we'll do a quick revision on HKAS 37 that is about provision, contingent liabilities and contingent assets. You should always always refer to y...
Overview. Recently HKICPA issued a new interpretation, HK(IFRIC)-Interpretation 21 Levies. This Interpretation is a textual copy of IFRIC Interpretation 21 issued by the International Accounting Standards Board in May 2013. The Interpretation provides guidance on when to recognise a liability for a government imposed levy’s that:
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 37 IAS 37 has an additional transitional provision (para 93) allowing an entity not to adjust opening balance of retained earnings for the earliest period presented and to restate comparative
(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]
This workshop will give you insights on the overview of HKAS 37 Provision, Contingent Liabilities and Contingent Assets. It will review issues relating to the recognition, measurement and disclosure of provision, contingent liabilities and contingent assets.
