财务报表标准--Provixions或有负债和或有资产(英文)(pdf 27页)

SCOPE Paragraphs …………1 - 9
DEFINITIONS …………10 - 13
Provisions and Other Liabilities …………11
Relationship between Provisions and Contingent Liabilities …………12 - 13
RECOGNITION …………14 - 35
Provisions…………14 - 26
Present Obligation …………15 - 16
Past Event …………17 - 22
Probable Outflow of Resources Embodying Economic Benefits …………23 - 24
Reliable Estimate of the Obligation…………25 - 26
Contingent Liabilities …………27 - 30
Contingent Assets …………31 - 35
MEASUREMENT …………36 - 52
Best Estimate …………36 - 41
Risk and Uncertainties …………42 - 44
Present Value …………45 - 47
Future Events …………48 - 50
Expected Disposals of Assets …………51 - 52
REIMBURSEMENTS …………53 - 58
CHANGES IN PROVISIONS …………59 - 60
USE OF PROVISIONS………… 61 - 62
APPLICATION OF THE RECOGNITION AND
MEASUREMENT RULES …………63 - 83
Future Operating Losses …………63 - 65
Onerous Contracts …………66 - 69
Restructuring …………70 - 83
DISCLOSURE …………84 - 92
TRANSITIONAL PROVISIONS …………93 - 94
EFFECTIVE DATE …………95 - 96
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