Copiar e Editar

Provisions & Contingencies

Descrição

Mapa Mental sobre Provisions & Contingencies, criado por Thiffany Martin em 04-12-2014.
Thiffany Martin
Mapa Mental por Thiffany Martin, atualizado more than 1 year ago
Thiffany Martin
Criado por Thiffany Martin aproximadamente 11 anos atrás
26
1
0

Resumo de Recurso

Provisions & Contingencies
  1. Standard
    1. IAS 37
    2. Definitions
      1. Provision
        1. Liability - uncertain timing / amount
          1. Liability
            1. Present obligation - past events - settlement - outflow of resources - embodying economic benefits
      2. Recognition Criteria
        1. Present obligation
          1. Past events
            1. Probable outflow
              1. Reliable estimate
              2. Obligating event
                1. Legal obligation
                  1. Constructive obligation
            2. Contingents
              1. Liabilities
                1. Possible obligation - past events - existence will be confirmed - occurrence / non - occurrence - one / more uncertain future events not wholly within the control of the entity
                2. Assets
                  1. Possible asset - past events - existence will be confirmed - occurrence / non-occurrence - one / more uncertain future events not wholly within the control of the entity
                3. Measurements
                  1. Best estimate
                    1. Risks & Uncertainties
                      1. Present value
                        1. Future events
                          1. Expected disposal of assets
                          2. Reimbursements
                            1. virtually certain
                              1. separate asset
                                1. Reimbursement ≤ Provision
                                  1. presented in P&L
                                  2. Changes in provisions
                                    1. Reviewed and adjusted
                                      1. Reversed
                                        1. Discounted
                                        2. Application of Recognition & Measurement Rules
                                          1. Future operating losses
                                            1. Onerous contracts
                                              1. Restructuring
                                              2. Disclosure

                                                Quer criar seus próprios Mapas Mentais gratuitos com a GoConqr? Saiba mais.

                                                Semelhante

                                                Explore a Biblioteca