Exercises
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Objective and scope of IAS 37
Chapter 1 · Objective and scope · 29 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope29 exercises
- 02Definitions21 exercises
- 03Recognising provisions52 exercises
- 04Contingent liabilities and contingent assets40 exercises
- 05Measurement58 exercises
- 06Reimbursements16 exercises
- 07Changes in and use of provisions20 exercises
- 08Future losses, onerous contracts and restructuring82 exercises
- 09Disclosure31 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile6 exercises
- Scope, executory contracts and other standardsFragile25 exercises
- Provisions, liabilities, obligations and contingenciesFragile21 exercises
- The three recognition conditionsFragile22 exercises
- Present obligation and obligating eventFragile30 exercises
- Contingent liabilitiesFragile23 exercises
- Contingent assetsFragile18 exercises
- Best estimate, expected value and most likely outcomeFragile25 exercises
- Discounting and discount rateFragile19 exercises
- Future events and expected disposalsFragile14 exercises
- Reimbursements expected from third partiesFragile16 exercises
- Remeasurement, unwinding and useFragile20 exercises
- Future operating lossesFragile12 exercises
- Onerous contracts and cost of fulfilling a contractFragile29 exercises
- Restructuring: definition and constructive obligationFragile26 exercises
- Restructuring provision: eligible expendituresFragile15 exercises
- Disclosure of provisionsFragile17 exercises
- Disclosure of contingent liabilities and assetsFragile14 exercises
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