Page 176 - FAC4861_3 Unisa Test 4 slides
P. 176

PROVISIONS, CONTINGENT LIABILITIES AND ASSETS



            Prescribed study material












            • Chapter on provisions, contingent liabilities and contingent

                assets in Descriptive Accounting, 20th edition.

            • IAS 37 Provisions, Contingent Liabilities and Contingent

                Assets.


            • IFRIC 5 Rights to Interest arising from Decommissioning,
                Restoration and Environmental Rehabilitation Funds.


            • IFRIC 1 Changes in Existing Decommissioning, Restoration
                and Similar Liabilities (refer to the learning unit on Property,

                Plant and Equipment).
















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