wconsulting.mu

Provisions and Contingencies under IAS37, IFRIC 5, IFRIC 6 and IFRIC 2
Venue Online - Microsoft Teams
Date Thursday 21st August 2025
Time 09:30 - 12:30
Information In this session we will look at the requirements of IAS 37 IFRIC IFRIC 5 IFRIC 6 and IFRIC 2 in relation to the following aspects:

(a)The definition of liabilities in accordance with the new definition under the conceptual framework

(b) The key requirements of IAS 37 in respect of the following:
i. Background and objectives
ii. Scope
iii. Executory contracts
iv. Provisions
v. Restructuring provisions
vi. Onerous contracts
vii. Contingent liabilities
viii. Contingent assets
ix. Disclosures

(c) Changes in estimated decommissioning costs under IFRIC 1

(d) Funds established to meet an obligation under IFRIC 5

(e) Liabilities associated with emissions trading scheme

(f) Green certificates compared to emissions trading schemes

(g)Liabilities arising from participants in a specific market – waste electrical and electronic equipment under IFRIC 6

(h) Requirements for levies imposed by governments within the scope of IFRIC 21

(i) The forthcoming project

MQA Approval in Process
Presenter
CPD Units 3 units on full attendance
Seats Left 23
Price Rs 5000
Booking Deadline Thursday 21st August 2025
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