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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 ...
Whilst the standard on provisions, IAS 37, prohibits the recognition of a provision for contingent liabilities, this prohibition is not applicable to the accounting for contingent liabilities in a business combination. In that case the acquirer shall recognise a contingent liability even if it is not probable that an outflow of resources ...
Calculations are somewhat different under IAS 37, because the discount rate is regularly recalculated during the life of the ARO to reflect current market conditions. Whenever the rate changes, the present value is recalculated, and both the asset and liability are adjusted by the amount of the difference. See also. Terminal value
In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement. In U.S. Generally Accepted Accounting Principles (U ...
Antibodies are proteins that your immune cells make to fight off bacteria, viruses, and other harmful invaders. The immunoglobulin test can show whether there's a problem with your immune system ...
Internet Authentication Service (IAS) is a component of Windows Server operating systems that provides centralized user authentication, authorization and accounting. Overview [ edit ] While Routing and Remote Access Service (RRAS) security is sufficient for small networks, larger companies often need a dedicated infrastructure for authentication.
The Institute for Advanced Study (IAS) is an independent center for theoretical research and intellectual inquiry located in Princeton, New Jersey.It has served as the academic home of internationally preeminent scholars, including Albert Einstein, J. Robert Oppenheimer, Hermann Weyl, John von Neumann, and Kurt Gödel, many of whom had emigrated from Europe to the United States.
The International Association of Scientologists ( IAS) is a fundraising and membership organization run by the Church of Scientology. Headquartered in England at Saint Hill Manor, the IAS operates several affiliated but similarly-named organizations. There are IAS offices in Australia, Canada, Denmark, Italy, Japan, Mexico, South Africa, Taiwan ...