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vigorousness    
n. 精力旺盛;健壮

精力旺盛;健壮


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  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 defines and specifies the accounting for and disclosure of provisions, contingent liabilities, and contingent assets A provision is a liability of uncertain timing or amount The liability may be a legal obligation or a constructive obligation
  • IAS 37 - IFRS
    The objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount
  • IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 sets out recognition criteria and measurement bases for provisions, contingent liabilities, contingent assets and the related disclosure requirements
  • International Accounting Standard 37 Provisions, Contingent Liabilities . . .
    Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent This Standard does not apply to executory contracts unless they are onerous
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 Provisions, Contingent Liabilities and Contingent Assets sets the recognition criteria and measurement bases to be applied to provisions, contingent liabilities and contingent assets This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides
  • IAS 37 - Wikipedia
    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)
  • IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 stipulates the criteria for provisions which must be met for a provision to be recognised so that companies are prevented from manipulating profits According to IAS 37, three criteria are required to be met before a provision can be recognised
  • IFRS IN BRIEF IAS 37 Provisions, Contingent Liabilities and Contingent . . .
    IAS 37 applies to all provisions, contingent liabilities and contingent assets, except those resulting from executory contracts, (unless the contract is onerous), and those covered by another standard including:
  • IFRS AAG 31 December 2022 - BDO Global
    Before a separate provision for an onerous contract is recognised, an entity recognises any impairment loss (IAS 36 Impairment of Assets) that has occurred on assets used in fulfilling the contract The cost of fulfilling a contract comprises the costs that relate directly to the contract
  • IAS 37 Provisions Contingent Liabilities and Contingent Assets
    Following the withdrawal of IAS 11 Construction Contracts, entities are required to apply IAS 37 instead of IAS 11 to assess whether construction contracts are onerous





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