Provixions或有負債和或有資產(pdf 27頁)(英文版)

Contents
OBJECTIVE
SCOPE Paragraphs 1 - 9
DEFINITIONS 10 - 13
Provisions and Other Liabilities 11
Relationship between Provisions and Contingent Liabilities 12 - 13
RECOGNITION 14 - 35
Provisions 14 - 26
Present Obligation 15 - 16
Past Event 17 - 22
Probable Outflow of Resources Embodying Economic Benefits 23 - 24
Reliable Estimate of the Obligation 25 - 26
Contingent Liabilities 27 - 30
Contingent Assets 31 - 35
MEASUREMENT 36 - 52
Best Estimate 36 - 41
Risk and Uncertainties 42 - 44
Present Value 45 - 47
Future Events 48 - 50
Expected Disposals of Assets 51 - 52
REIMBURSEMENTS 53 - 58
CHANGES IN PROVISIONS 59 - 60
USE OF PROVISIONS 61 - 62
APPLICATION OF THE RECOGNITION AND
MEASUREMENT RULES 63 - 83
Future Operating Losses 63 - 65
Onerous Contracts 66 - 69
Restructuring 70 - 83
DISCLOSURE 84 - 92
TRANSITIONAL PROVISIONS 93 - 94
EFFECTIVE DATE 95 - 96

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