IAS 37 - Provisions, Contingent Liabilities and Assets


The learning outcomes from this CPD accounting standards course include:

  1. The conditions to be met to recognise a provision
  2. How to make a reliable estimate
  3. Understanding contingencies and impacts on the financial statements 
  4. Different types of provisions

This course is made up of videos, questions and additional reading materials and accounts for 2 units of CPD. One unit is the equivalent of one hour of learning