http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
provisions, contingent liabilities and contingent assets
1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Recognition -- 6. Measurement -- 7. Reimbursements -- 8. Changes in provisions -- 9. Use of provisions -- 10. Application of the recognition and measurement rules -- 11. Transitional provisions -- 12. Effective date -- 13. Withdrawal of FRS 137(2004)
FRS 137. Provisions, contingent liabilities and contingent assets