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IAS 37 «Резервы, условные обязательства и … IAS 37 «Резервы, условные обязательства и условные активы» — международный стандарт финансовой отчетности, применяется при учете резервов, условных обязательств и условных активов, действует с 01.07.1999 года, в России принят приказом Минфина РФ от 25 ноября 2011 г. N 160н «О введении в действие МСФО и Разъяснений МСФО на территории РФ».МСФО и Разъяснений МСФО на территории РФ».
, International Accounting Standard 37: Prov … 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). It sets out the accounting and disclosure requirements for provisions, contingent liabilities and contingent assets, with several exceptions, establishing the important principle that a provision is to be recognized only when the entity has a liability. IAS 37 was originally issued by the International Accounting Standards Committee in 1998, superseding IAS 10: Contingencies and Events Occurring after the Balance Sheet Date, and was adopted by the IASB in 2001. It was seen as an "important development" in accounting as it regulated the use of provisions, minimising their abuse such as in the case of big baths.ir abuse such as in the case of big baths.
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IAS 37 «Резервы, условные обязательства и … IAS 37 «Резервы, условные обязательства и условные активы» — международный стандарт финансовой отчетности, применяется при учете резервов, условных обязательств и условных активов, действует с 01.07.1999 года, в России принят приказом Минфина РФ от 25 ноября 2011 г. N 160н «О введении в действие МСФО и Разъяснений МСФО на территории РФ».МСФО и Разъяснений МСФО на территории РФ».
, International Accounting Standard 37: Prov … 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). It sets out the accounting and disclosure requirements for provisions, contingent liabilities and contingent assets, with several exceptions, establishing the important principle that a provision is to be recognized only when the entity has a liability.ized only when the entity has a liability.
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IAS 37
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