IAS 37: Provisions, Contingent Liabilities and Contingent Assets
Recognition and measurement of provisions, and disclosure of contingent liabilities and assets.
Pourquoi IAS 37 est important
Legal, environmental, and restructuring provisions are judgmental and high-disclosure. Missing or inadequate provisions are restatement triggers.
Référentiel: International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IAS 37 ?
Recognition and measurement of provisions, and disclosure of contingent liabilities and assets.
Pourquoi IAS 37 est-il important pour un audit ?
Legal, environmental, and restructuring provisions are judgmental and high-disclosure. Missing or inadequate provisions are restatement triggers.
À quel référentiel appartient IAS 37 ?
IAS 37 relève de : International Accounting Standards (IAS). IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Normes connexes — International Accounting Standards (IAS)
Voyez comment Auditus vérifie IAS 37
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IAS 37.