Financial Reporting Standard 137 : provisions, contingent liabilities and contingent assets

Financial Reporting Standard 137 : provisions, contingent liabilities and contingent assets

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Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2010
Series:Financial reporting standard 137
Subjects:
Accounting > Malaysia > Standards
Assets (Accounting)
Liabilities (Accounting) > Standards > Malaysia
Table of Contents:
  • 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)

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