IAS 37
id:
ias-37-163-11895239
title:
IAS 37
text:
International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets, or IAS 37, is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It sets out the accounting and disclosure requirements for provisions, contingent liabilities and contingent assets, with several exceptions, establishing the important principle that a provision is to be recognized only when the entity has a liability. IAS 37 was originally issu
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/IAS_37
date created:
2012-04-24T12:44:50Z
date modified:
2024-08-28T16:21:37Z
main entity:
{"identifier":"Q5968428","url":"https://www.wikidata.org/entity/Q5968428"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
15