International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets

This standard outlines the scope, definitions, recognition, measurement, reimbursement, review, and disclosures of provisions, contingent liabilities, and contingent assets, except for those resulting from executory contracts and those covered by other standards such as financial instruments, construction contracts, and insurance contracts.

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About International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets

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