Page 149 - SBR Integrated Workbook STUDENT S18-J19

Chapter 11

Events after the reporting period,

provisions and contingencies

Outcome

By the end of this session you should be able to:

 discuss and apply the accounting for events after the reporting period

 discuss and apply the recognition, de-recognition and measurement of
provisions, contingent liabilities and contingent assets including environmental
provisions and restructuring provisions

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 11 of your Study Text

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