IAS 37 - Contingencies. Academic Resource Center Current liabilities and contingencies Page 2 Executive summary ► Both IFRS and US GAAP have similar recognition.
Provisions, Contingent Liabilities and Contingent Assets Beverly Nielsen Laura Bopp Magan Berman.
Current liabilities and contingencies. Academic Resource Center Current liabilities and contingencies Page 2 Typical coverage of US GAAP ► Definition.
