Mind map
Provisioning Policy
Map content
Provisioning Policy
Purpose and scope
- Purpose and scope
- Application
- Out of scope
- Contingent liabilities
- Reorganisation & Restructuring
- Contingent assets
Definitions
- What
- When
- Principles to adhere to when recognising a provision
- Why
- Types
- General
- Specific
- Classification
- Current
- Non-current
Types
- Inventory
- Receivables
- Bad debt
- Customer advances
- Payroll
- Indemnity
- Gratifications
- Christmas pay
- Management bonuses
- Vacation pay
- Pensions / Actuarial
- Dividends
- Severance
- Taxes
- Current tax
- Deferred tax
- Profit share
- Royalty
- Discounting / Rebates
- Onerous contracts
- Lease Dilapidations
- Litigation
Group Accounting Standard
- IAS 37
Control environment
- Main board
- Group Finance
- Local FC
Monitoring, compliance and effectiveness
Information
- Description
- Mind Map on Provisioning Policy, created by Matthew Chapman on 06/10/2017.
- Created by
- Matthew Chapman
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