Welcome to the IAS 37 Provisions, Contingent Liabilities and Contingent Assets e-learning module

This module covers the background, scope and principles under IAS 37 Provisions, Contingent Liabilities and Contingent Assets and the application of this Standard. By completion of this module, you will be able to:

  • Apply the principles for recognition of liabilities
  • Apply the accounting treatments for liabilities and assets which are contingent
  • Identify and differentiate between a liability and an impairment of assets and
  • Identify and apply the accounting treatments for refunds and reimbursements.

The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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