财务报表标准--provixions跟有负债跟跟有资产.pdfVIP

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