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Google Keyword Rankings for : ias 37 example 2b
1
https://www.iasplus.com/en/standards/ias/ias37
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https://www.iasplus.com/en/standards/ias/ias37
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2
https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-37-provisions-contingent-liabilities-and-contingent-assets.pdf?bypass=on
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https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-37-provisions-contingent-liabilities-and-contingent-assets.pdf?bypass=on
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3
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/ias-37.html
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https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/ias-37.html
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4
https://service.betterregulation.com/document/319860
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https://service.betterregulation.com/document/319860
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5
https://www.youtube.com/watch?v=9qffrSmNft4
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https://www.youtube.com/watch?v=9qffrSmNft4
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6
https://www.youtube.com/watch?v=vDKstEdAmKk
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https://www.youtube.com/watch?v=vDKstEdAmKk
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7
https://www.pkf.com/media/8d891e8494acf5d/ias-37-provisions-contingent-liabilities-and-contingent-assets.pdf
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https://www.pkf.com/media/8d891e8494acf5d/ias-37-provisions-contingent-liabilities-and-contingent-assets.pdf
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8
https://www.xrb.govt.nz/dmsdocument/2818
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https://www.xrb.govt.nz/dmsdocument/2818
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9
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R1080&rid=2
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https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R1080&rid=2
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10
https://www.gaapdynamics.com/insights/blog/2022/04/05/overview-of-accounting-for-contingencies-under-ias-37/
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https://www.gaapdynamics.com/insights/blog/2022/04/05/overview-of-accounting-for-contingencies-under-ias-37/
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11
https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/gx/en/iasb/standards/assets/onerous_contracts_cost_of_fulfilling_a_contract_amendments_to_ias_37.pdf
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https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/gx/en/iasb/standards/assets/onerous_contracts_cost_of_fulfilling_a_contract_amendments_to_ias_37.pdf
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12
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F1808131508173597%2FIASB%20Exposure%20Draft%20ED20182%20Costs%20Considered%20in%20Assessing%20Whether%20a%20Contract%20is%20Onerous%20-%20Proposed%20amendments%20to%20IAS%2037.pdf
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13
https://en.wikipedia.org/wiki/IAS_37
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https://en.wikipedia.org/wiki/IAS_37
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14
http://ahmed2255.tripod.com/Documents/Accounting%20Documents%20from%20Other%20Sources/IAS%20Summaries/IAS%2037%20-%20contingent%20Liabilities,%20etc.pdf
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http://ahmed2255.tripod.com/Documents/Accounting%20Documents%20from%20Other%20Sources/IAS%20Summaries/IAS%2037%20-%20contingent%20Liabilities,%20etc.pdf
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15
https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/2019%20Articles/F2-Fin-Acc-IAS-37-Conor-Foley.pdf
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https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/2019%20Articles/F2-Fin-Acc-IAS-37-Conor-Foley.pdf
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16
https://www.casrilanka.com/casl/images/stories/content/publications/publications/accounting_standards/ias/65._ias_37_-_provisions_contingent_liabilities_and_contingent_assets.pdf
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https://www.casrilanka.com/casl/images/stories/content/publications/publications/accounting_standards/ias/65._ias_37_-_provisions_contingent_liabilities_and_contingent_assets.pdf
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17
https://www.ifac.org/system/files/publications/files/A28%20IPSAS_19.pdf
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https://www.ifac.org/system/files/publications/files/A28%20IPSAS_19.pdf
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18
https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/financial-reporting/reporting-ifrsfactsheet-provisions-contingent-liabilities-and-contingent-assets.pdf?rev=304b9d655150433ca82e89a2eb9d7981
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https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/financial-reporting/reporting-ifrsfactsheet-provisions-contingent-liabilities-and-contingent-assets.pdf?rev=304b9d655150433ca82e89a2eb9d7981
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19
https://aasb.gov.au/admin/file/content105/c9/IAS37_BC_1-22.pdf
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https://aasb.gov.au/admin/file/content105/c9/IAS37_BC_1-22.pdf
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20
https://www.iosco.org/library/comment_letters/pdf/IASB-11.pdf
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https://www.iosco.org/library/comment_letters/pdf/IASB-11.pdf
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21
https://www.drsc.de/app/uploads/2017/03/137_05c_IAS37_ExposureDraft_200506_120_03g.pdf
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https://www.drsc.de/app/uploads/2017/03/137_05c_IAS37_ExposureDraft_200506_120_03g.pdf
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22
https://www.studocu.com/row/document/zambia-centre-for-accountancy-studies/accountancy/ias-37-provisions-contingent-liabilities-and-contingent-assets-summary/8702720
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https://www.studocu.com/row/document/zambia-centre-for-accountancy-studies/accountancy/ias-37-provisions-contingent-liabilities-and-contingent-assets-summary/8702720
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23
https://www.oreilly.com/library/view/ifrs-essentials/9781118501344/OEBPS/9781118501344_epub_c_26.htm
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https://www.oreilly.com/library/view/ifrs-essentials/9781118501344/OEBPS/9781118501344_epub_c_26.htm
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24
https://www.frc.org.uk/getattachment/d7386e32-190f-4599-b763-6fe7c702f579/FRC-Thematic-Report-IAS37_October-2021.pdf
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https://www.frc.org.uk/getattachment/d7386e32-190f-4599-b763-6fe7c702f579/FRC-Thematic-Report-IAS37_October-2021.pdf
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25
https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-devel169-ifrs-3-conceptual-frwk-may-2020.pdf?download
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-devel169-ifrs-3-conceptual-frwk-may-2020.pdf?download
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26
https://orwiki.org/t:IAS37
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https://orwiki.org/t:IAS37
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27
https://www.linkedin.com/pulse/ias-37-provisions-contingent-liability-asset-part-b-sonali-nair?trk=read_related_article-card_title
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https://www.linkedin.com/pulse/ias-37-provisions-contingent-liability-asset-part-b-sonali-nair?trk=read_related_article-card_title
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28
https://rsmus.com/pdf/contingencies-provisions-at-a-glance.pdf
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https://rsmus.com/pdf/contingencies-provisions-at-a-glance.pdf
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29
https://islandconsortium.com/virtual-learning/pluginfile.php/4954/mod_folder/content/0/5%20-%20IAS%2037%20Provisions.pdf?forcedownload=1
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https://islandconsortium.com/virtual-learning/pluginfile.php/4954/mod_folder/content/0/5%20-%20IAS%2037%20Provisions.pdf?forcedownload=1
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30
https://www.fasb.org/document/blob?fileName=GGRANTS.ITC.012.DELOITTE%20TOUCHE%20LLP.pdf
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https://www.fasb.org/document/blob?fileName=GGRANTS.ITC.012.DELOITTE%20TOUCHE%20LLP.pdf
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31
https://www.cpdbox.com/ias-37-provisions-contingent-liabilities-contingent-assets/
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https://www.cpdbox.com/ias-37-provisions-contingent-liabilities-contingent-assets/
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32
https://www.ifrsmeaning.com/ias-37/ias-37-provisions-examples/
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https://www.ifrsmeaning.com/ias-37/ias-37-provisions-examples/
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33
https://advisory.kpmg.us/articles/2020/do-you-have-onerous-contract.html
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https://advisory.kpmg.us/articles/2020/do-you-have-onerous-contract.html
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34
https://www.bdo.global/en-gb/microsites/ifrs/resource-library-1/topic205
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https://www.bdo.global/en-gb/microsites/ifrs/resource-library-1/topic205
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35
https://www.coursehero.com/file/73194010/IAS-37-Class-notespdf/
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https://www.coursehero.com/file/73194010/IAS-37-Class-notespdf/
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36
https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/04/isg-comment-letter-onerous-contract-april-2019.pdf
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https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/04/isg-comment-letter-onerous-contract-april-2019.pdf
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37
https://www.brainscape.com/flashcards/ias-37-provisions-contingent-liabilities-9291250/packs/16280782
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https://www.brainscape.com/flashcards/ias-37-provisions-contingent-liabilities-9291250/packs/16280782
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38
https://masb.org.my/pdf_file/IE_BC_IFRIC-21-Levies_FRS.pdf
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https://masb.org.my/pdf_file/IE_BC_IFRIC-21-Levies_FRS.pdf
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39
https://mindmaplab.com/ias-37-provisions-contingent-liabilities-and-contingent-assets-video.html
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https://mindmaplab.com/ias-37-provisions-contingent-liabilities-and-contingent-assets-video.html
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40
https://ecampusontario.pressbooks.pub/intermediatefinancialaccounting2/chapter/12-5-provisions-and-contingencies/
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https://ecampusontario.pressbooks.pub/intermediatefinancialaccounting2/chapter/12-5-provisions-and-contingencies/
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41
https://www2.deloitte.com/content/dam/Deloitte/nz/Documents/audit/Accounting-Alert/ifrs-in-focus-covid-19-29-october.pdf
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https://www2.deloitte.com/content/dam/Deloitte/nz/Documents/audit/Accounting-Alert/ifrs-in-focus-covid-19-29-october.pdf
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42
https://quizlet.com/83131563/ias-37-provisions-contingent-liabilities-contingent-assets-flash-cards/
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https://quizlet.com/83131563/ias-37-provisions-contingent-liabilities-contingent-assets-flash-cards/
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43
https://www.icab.org.bd/icabadmin/uploads/ckeditor/1993IAS%2037.pdf
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https://www.icab.org.bd/icabadmin/uploads/ckeditor/1993IAS%2037.pdf
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44
https://annualreporting.info/ias-37-provisions/
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https://annualreporting.info/ias-37-provisions/
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45
https://onlinelibrary.wiley.com/doi/10.1002/9781119207917.ch26
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https://onlinelibrary.wiley.com/doi/10.1002/9781119207917.ch26
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46
https://bibliotecadigital.fgv.br/dspace/bitstream/handle/10438/24201/TCC%20Saulo%20Nacif%2029%20May%202018%20com%20ficha%20catalogr%C3%A1fica%20Rev2.pdf?sequence=6&isAllowed=y
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https://bibliotecadigital.fgv.br/dspace/bitstream/handle/10438/24201/TCC%20Saulo%20Nacif%2029%20May%202018%20com%20ficha%20catalogr%C3%A1fica%20Rev2.pdf?sequence=6&isAllowed=y
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47
https://fdsb.ir/en/2021/02/05/ambiguity-of-ias-37-provisions-contingent-liabilities-and-contingent-assets/
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https://fdsb.ir/en/2021/02/05/ambiguity-of-ias-37-provisions-contingent-liabilities-and-contingent-assets/
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48
https://my-cpe.com/self-study/ias-37-provisions-contingent-liabilities-and-contingent-assets
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https://my-cpe.com/self-study/ias-37-provisions-contingent-liabilities-and-contingent-assets
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49
https://www.theaccsense.com/accounting/financial-accounting/ias-37-provisions-contingent-liabilities-and-contingent-assets/
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https://www.theaccsense.com/accounting/financial-accounting/ias-37-provisions-contingent-liabilities-and-contingent-assets/
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50
https://m.facebook.com/nhyirapremiumofficial/videos/ias-37-provisions-practice-questionicag-acca-cpacfacima-nhyira-premium/340423287573672/
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https://m.facebook.com/nhyirapremiumofficial/videos/ias-37-provisions-practice-questionicag-acca-cpacfacima-nhyira-premium/340423287573672/
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51
https://www.researchgate.net/publication/316631874_Corporate_governance_and_provisions_under_IAS_37
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https://www.researchgate.net/publication/316631874_Corporate_governance_and_provisions_under_IAS_37
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52
https://www.icjce.es/images/pdfs/TECNICA/C01%20-%20IFAC/C.01.092%20-%20PSC%20-%20IPSASs/IPSAS_19.pdf
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https://www.icjce.es/images/pdfs/TECNICA/C01%20-%20IFAC/C.01.092%20-%20PSC%20-%20IPSASs/IPSAS_19.pdf
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53
https://slideplayer.com/slide/14468953/
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https://slideplayer.com/slide/14468953/
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54
https://staff.blog.ui.ac.id/martani/files/2011/04/ias37.pdf
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https://staff.blog.ui.ac.id/martani/files/2011/04/ias37.pdf
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55
https://forum.effectivealtruism.org/posts/uRtCwF68ZvC4Bhydk/negative-screening-and-supervising-environmental-liabilities
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https://forum.effectivealtruism.org/posts/uRtCwF68ZvC4Bhydk/negative-screening-and-supervising-environmental-liabilities
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56
https://www.bdo.ca/getattachment/c444b285-e81e-40c7-a5ca-a2588f2f850f/attachment.aspx/
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https://www.bdo.ca/getattachment/c444b285-e81e-40c7-a5ca-a2588f2f850f/attachment.aspx/
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57
https://www.yumpu.com/en/document/view/43309544/web-summaries-ias-37-provisions-contingent-liabilities-and-
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https://www.yumpu.com/en/document/view/43309544/web-summaries-ias-37-provisions-contingent-liabilities-and-
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58
https://home.kpmg/cn/en/home/insights/2019/01/onerous-contract-assessment-exposure-draft-ias37-141218.html
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https://home.kpmg/cn/en/home/insights/2019/01/onerous-contract-assessment-exposure-draft-ias37-141218.html
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59
https://www.wallstreetmojo.com/contingent-asset/
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https://www.wallstreetmojo.com/contingent-asset/
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60
https://www.accounting-tuition.com/grade-13/ias-37-provision-contingent-liability-and-contingent-assets
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https://www.accounting-tuition.com/grade-13/ias-37-provision-contingent-liability-and-contingent-assets
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61
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/984519/IAS_37_and_Grantor_Accounting_Application_Guidance.pdf
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https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/984519/IAS_37_and_Grantor_Accounting_Application_Guidance.pdf
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62
https://ipsastraining.un.org/Course%207/c/resources/UN%20System-wide%20Paper%2046%20to%20IPSAS%2019.pdf
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https://ipsastraining.un.org/Course%207/c/resources/UN%20System-wide%20Paper%2046%20to%20IPSAS%2019.pdf
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63
https://www.asb.or.jp/en/wp-content/uploads/20170821_02_e.pdf
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https://www.asb.or.jp/en/wp-content/uploads/20170821_02_e.pdf
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64
https://www.investopedia.com/terms/c/contingentasset.asp
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https://www.investopedia.com/terms/c/contingentasset.asp
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65
https://www.rsm.global/thailand/insights/rsm-focus/rsm-audit-firm-thailand-article-2-november-2021-article-based-silvias-one-which
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66
https://www.cdsb.net/sites/default/files/cdsb_climateaccountingguidance_s_110121.pdf
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https://www.cdsb.net/sites/default/files/cdsb_climateaccountingguidance_s_110121.pdf
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67
https://www.faronline.se/dokument/ifrs-english/ias/ias0037_eng/
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https://www.faronline.se/dokument/ifrs-english/ias/ias0037_eng/
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68
https://www.sciencedirect.com/science/article/pii/S2212567114000409/pdf?md5=5e6f231a49004473b5522208cf8039c8&pid=1-s2.0-S2212567114000409-main.pdf
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https://www.sciencedirect.com/science/article/pii/S2212567114000409/pdf?md5=5e6f231a49004473b5522208cf8039c8&pid=1-s2.0-S2212567114000409-main.pdf
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69
https://www.asc.gov.sg/Portals/0/attachments/Consultations/ED_Amendmt_FRS%2037.pdf
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https://www.asc.gov.sg/Portals/0/attachments/Consultations/ED_Amendmt_FRS%2037.pdf
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70
https://accountsexamples.com/ias-37-para-92-seriously-prejudicial-exemption-for-non-disclosure-of-certain-information-on-provisions/
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https://accountsexamples.com/ias-37-para-92-seriously-prejudicial-exemption-for-non-disclosure-of-certain-information-on-provisions/
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71
https://ifrscommunity.com/knowledge-base/provisions/
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https://ifrscommunity.com/knowledge-base/provisions/
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72
http://www.actuaries.org/CTTEES_INSACC/Documents/Hyderabad1_item5c4.pdf
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http://www.actuaries.org/CTTEES_INSACC/Documents/Hyderabad1_item5c4.pdf
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73
https://knowledgequity.com.au/wp-content/uploads/2015/03/Financial-Reporting-Module-3-quiz.pdf
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https://knowledgequity.com.au/wp-content/uploads/2015/03/Financial-Reporting-Module-3-quiz.pdf
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74
https://kkk.gov.al/foto/uploads/File/IAS%20/EN%20GVT%20IAS%2037_2010.pdf
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https://kkk.gov.al/foto/uploads/File/IAS%20/EN%20GVT%20IAS%2037_2010.pdf
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75
https://www.sciedupress.com/journal/index.php/ijfr/article/download/8407/5051
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https://www.sciedupress.com/journal/index.php/ijfr/article/download/8407/5051
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76
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78
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79
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80
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