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IAS 37 - Coggle Diagram
IAS 37
measurement 37.36
best estimate 37.36
present value 37.45
Future events 37.48
subsequent measurement 37.59
Use of provision 37.61 - only for previously recognized exp.
application of the rules 37.63
future operatioing losses
onerous contracts
Definitions 37.10
Provision
constructive obl
legal obligation
uncertain timing and amount 37.11
contingent liab
cont. asset
Recognition 37.14
provision 37.14
present obligation
past event
probable outflow of resources
cont liab. 37.27
not recognised
disclosed if possible
cont. asset 37.31
disclosed if probable 37.34
recognition process 37.33
Disclosure 37.84
disclosure of cont liability. 86
disclosure of cont asset 89