IAS 37 — Provisions, Contingent Liabilities and Contingent Assets


IAS 37 prescribes the accounting treatment for nearly all of an entity’s liabilities. Only liabilities resulting from financial instruments, from so-called executory contracts, under which neither party has performed any or only partially to an equal extent of its obligations, those arising in insurance entities and those covered by another standard145.


Cash Flow Repair Cost Leasing Contract Payment Term Contingent Liability 
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© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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