4118  |  On Demand  |  Basic  |  Self-Study

IFRS: Provisions, Contingent Liabilities and Contingent Assets (IAS 37)

Friday, May 1, 2020 - Friday, April 30, 2021

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The purpose of this course is to familiarize you with the objective of IAS 37 to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to the financial statements to enable users to understand their nature, timing and amount.


  • Identify the existence of a provision, contingent liability and contingent asset.
  • Determine when to recognize a provision and how to measure it.
  • Determine when a contingent item should be disclosed.

Designed For

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS


Scope and scope exceptions of the standard Recognition criteria and measurement bases Disclosure requirements

Your Price: $49.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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