HKAS 37 - Provisions, contingent labilites & contingent assets - Workshop 2019

This workshop aims to provide you with an overview of the accounting requirements to recognise, measure and disclose provisions and liabilities under HKAS 37 “Provisions, Contingent Liabilities and Contingent Assets”. It will begin with a refresher on the general rules of HKAS 37, before moving onto more complex areas, including restructuring, termination benefits (HKAS 19), decommissioning and dismantling costs and environmental provisions.
Classroom 3 Hours
100053745