Course
9 chapters · 12 lessons · about 5 h 08 min
01Objective and scopeNot started1 lesson0/1
02DefinitionsNot started1 lesson0/1
03Recognising provisionsNot started2 lessons0/2
04Contingent liabilities and contingent assetsNot started1 lesson0/1
05MeasurementNot started2 lessons0/2
- Not startedMeasuring a provision: the best estimateLesson30 min25 exercises
- Not startedDiscounting, future events and gains on disposalLesson30 min33 exercises
Practise this chapter
- Chapter training · 58 exercises
- Chapter 5 mini-case · advanced (1/2)
- Chapter 5 mini-case · expert level (2/2)
- Chapter case studyRestoration of a quarry site: best estimate, discounting, unwinding and revision · intermediate
- Chapter case studySite closure: constructive obligation to restructure and eligible costs · advanced
06ReimbursementsNot started1 lesson0/1
Practise this chapter
07Changes in and use of provisionsNot started1 lesson0/1
08Future losses, onerous contracts and restructuringNot started2 lessons0/2
- Not startedFuture operating losses and onerous contractsLesson38 min41 exercises
- Not startedRestructuring: when to provide, and for whatLesson30 min41 exercises
Practise this chapter
- Chapter training · 82 exercises
- Chapter 8 mini-case · advanced (1/3)
- Chapter 8 mini-case · expert level (2/3)
- Chapter case studyOnerous supply contract: cost of fulfilling, exit penalty and prior impairment · advanced
- Chapter case studySite closure: constructive obligation to restructure and eligible costs · advanced
09DisclosureNot started1 lesson0/1