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Chapter 23: Provisions and Contingencies

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Scope of FRS 102 , Section 21 Scope of FRS 105 , Section 16 Defining a provision Recognition of a provision Recognition and measurement of a provision Reimbursements Onerous contracts Restructuring provisions Contingent liabilities and contingent assets Seriously prejudicial disclosures Prejudicial disclosures: contingent liabilities Prejudicial disclosures: contingent assets Financial guarantee contracts ...

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