Mind map
IAS 37 - provisions
Map content
IAS 37 - provisions
'Reliable Estimate'
- Make a provision
'Probable' to be found liable
- Make a provision
Possible but no figures
- no provision but do disclose in a note
Remote or unlikely
- no provision, no note
Definitions to learn
- Constructive Obligation
- Moral not legal obligation
- Constructive Obligation
Information
- Description
- BA (Hons) 2:1 Cert Ed PGCE AAT4 Mind Map on IAS 37 - provisions, created by Liz Barraclough on 02/14/2017.
- Created by
- Liz Barraclough
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