Provixions或有负债和或有资产(pdf27页)(英文版)分析.pdf

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Provixions或有负债和或有资产(pdf27页)(英文版)分析.pdf

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FINANCIAL FRS 37 REPORTING STANDARD Provisions, Contingent Liabilities and Contingent Assets FRS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the CCDG in January 2003. Consequential amendments were made in July 2004, September 2004 and January 2006. This Standard is operative for financial statements covering periods beginning on or after 1st October 2000. Contents OBJECTIVE SCOPE Paragraphs 1 - 9 DEFINITIONS 10 - 13 Provisions and Other Liabilities 11 Relationship between Provisions and Contingent Liabilities 12 - 13 RECOGNITION 14 - 35 Provisions 14 - 26 Present Obligation 15 - 16 Past Event 17 - 22 Probable Outflow of Resources Embodying Economic Benefits 23 - 24 Reliable Estimate of the Obligation 25 - 26 Contingent Liabilities 27 - 30 Contingent Assets 31 - 35 MEASUREMENT 36 - 52 Best Estimate