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Provisions : their recognition, measurement, and disclosure in financial statements by Lennard, Andrew. is a nonfiction available to read on EtoBox.

What is Provisions : their recognition, measurement, and disclosure in financial statements about?

Accounting for provisions is an important topic for standard- setters for several reasons: first, provisions, and the movements on (changes in) them, are often material to reporting entities' financial position and performance; second, there is little guidance at present in accounting standards on their accounting and disclosure with the consequent danger that different enterprises will account for provisions in different ways; finally, the issues that arise in accounting for provisions seem to fall within various standard-setters' conceptual frameworks, and it therefore seems likely that a common solution to the issues can be found. These issues fall into three main areas: when should provisions be recognised, how should provisions be measured, and what disclosures should be given

Who reads Provisions : their recognition, measurement, and disclosure in financial statements?

Author

Lennard, Andrew.

Publisher

Financial Accounting Standards Board, 1995.

Published

1995

Language

EN

Category

nonfiction