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Lecture: Disclosure | IAS 37 (FL019)
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IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Para 84 to 92
Disclosure
Content ID: FL019
Facilitator: KA
0:00 Introduction
0:30 Movement in provision
2:34 Provision (narrative disclosure)
6:10 Contingent liability
8:30 Aggregation
9:37 Contingent assets
11:02 Disclosure affecting entity’s position
Para 84 to 92
Disclosure
Content ID: FL019
Facilitator: KA
0:00 Introduction
0:30 Movement in provision
2:34 Provision (narrative disclosure)
6:10 Contingent liability
8:30 Aggregation
9:37 Contingent assets
11:02 Disclosure affecting entity’s position
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