Show Summary Details 1 Introduction 2 Use of the term ‘provisions’ 3 The principles of FRS 102 , Section 21 Provisions and Contingencies 4 Constructive obligation 5 Repairs and maintenance expenditure 6 Time value of money 7 Future operating losses 8 Onerous contracts 9 Restructuring costs 10 Reimbursement of amounts included within provisions 11 Retirement benefits of employees 12 Retirement benefits of members 13 Calculation of the provision 14 Presentation of members’ retirement benefits 15 Investments held to fund future retirement benefits 16 Specific issues on conversion to an LLP 17 Tangible fixed assets 18 The ‘cost’ of a tangible fixed asset 19 Maintenance expenditure versus enhancement 20 Revaluation model 21 Depreciation 22 Impairment – introduction 23 Indicators of impairment 24 Recognition and measurement of impairment losses 25 Allocation of impairment losses 26 Additional requirements for goodwill impairment 27 Leases – introduction 28 Finance leases 29 Operating leases 30 Accounting for events after the ...