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  2. IAS 37 - Wikipedia

    en.wikipedia.org/wiki/IAS_37

    IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and

  3. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    An executory contract is defined as a contract under which neither party has performed any of its obligations (e.g. delivering an object and paying for that object) or both parties have partially performed their obligations to an equal extent. In case of an executory contract, IAS 37 does not apply and neither an asset nor a liability is recorded.

  4. Asset retirement obligation - Wikipedia

    en.wikipedia.org/wiki/Asset_retirement_obligation

    The increase of assets and liabilities by $1,282 will affect financial ratios, for example return on assets will decline, debt-to-equity ratio will increase, etc. Calculations are somewhat different under IAS 37, because the discount rate is regularly recalculated during the life of the ARO to reflect current market conditions.

  5. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Whilst the standard on provisions, IAS 37, prohibits the recognition of a provision for contingent liabilities, [23] this prohibition is not applicable to the accounting for contingent liabilities in a business combination. In that case the acquirer shall recognise a contingent liability even if it is not probable that an outflow of resources ...

  6. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    A current ratio below 1.0 suggests that a company’s liabilities due in a year or less are greater than its assets. A low current ratio could indicate that the company may struggle to meet its ...

  7. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16

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  9. 24 Discontinued '70s and '80s Foods That We'll Never ... - AOL

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    3. Keebler Fudge Magic Middles. Neither the chocolate fudge cream inside a shortbread cookie nor versions with peanut butter or chocolate chip crusts survived.