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The IASB's Proposed Amendments to IAS 371.
- Source :
- European Accounting Review; Oct2006 Supplement 3, Vol. 15, p27-34, 8p
- Publication Year :
- 2006
-
Abstract
- This article discusses problems that are associated with IAS 37 and an exposure draft of proposed amendments by the International Accounting Standards Board in London, Great Britain. The article is broken down by product warranty, recognition, identifying the liability with conditional and unconditional obligations, applying the probability recognition criterion, measurement and risks and uncertainties. The article uses an example of product warranty to explain why these amendments came about.
Details
- Language :
- English
- ISSN :
- 09638180
- Volume :
- 15
- Database :
- Complementary Index
- Journal :
- European Accounting Review
- Publication Type :
- Academic Journal
- Accession number :
- 23349651