Entities are not required to disclose which of the following in relation to provisions?
A) carrying amounts of provisions at the beginning of the period
B) amounts used during the period
C) the effect of any change in the discount rate used
D) comparatives
Correct Answer:
Verified
Q16: Provisions in relation to which of the
Q17: The following statement, contained in IAS 37,
Q18: Which of the following is an example
Q19: In respect to a contingent liability, IAS
Q20: Liabilities which fail the recognition criteria and
Q22: A contingent liability is defined as
Q23: Contingent liabilities are:
A) recognised in the financial
Q24: Which of the following statements is correct?
A)
Q25: The June 2005 exposure draft issued
Q26: The costs under an onerous contract are
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