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IAS 37 - Provision, Contingent Liabilities and Contingent Assets - Coggle…
IAS 37 - Provision, Contingent Liabilities and Contingent Assets
Contigent
Contingent liabilities
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Obligation from past events, not recognised
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Provision
Recognition
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a present obligation
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Constructive obligation
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past practice, published policies, specific statements
Measurement
The Expected Value
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warranties, customer refund,...
The Most Likely Amount
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restructuring,environmental clean-up,...
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