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فيديو شرح IAS 37 Provisions, Contingent Liabilities and Contingent Assets - summary 2025 ضمن كورس شهادة IFRS شرح قناة Silvia of CPDbox، الفديو رقم 29 مجانى معتمد اونلاين
The contents:
00:00 Introduction
00:21 Effective date and objective
00:53 What is a provision?
02:10 When to recognize a provision?
04:50 Contingent liabilities and contingent assets
06:04 How to measure a provision?
07:30 Provision for future operating losses
08:11 Provision for onerous contracts
09:38 Provision for restructuring
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