[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29784":3,"doc-seo-29784":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29784,13056703019404,"Miles","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Research & Report","IAS 37 Provision, Contingent Liability & Contingent Asset","IAS 37 content explains provisions as liabilities with uncertain timing or amount, distinguishing them from other liabilities such as trade creditors and accruals. Recognition requires a present (legal or constructive) obligation from a past event, a probable outflow of economic resources, and reliable measurement of the obligation. Guidance covers best-estimate measurement, handling uncertainty via expected values, discounting where the time value of money is material, and inclusion of reasonably expected future events. It also addresses reimbursements, renewals and reversals of provisions, and proper use only for original expenditures, illustrated with warranty and onerous contract scenarios.","cbCaiehL7AzT4sR8","https://ap.wps.com/l/cbCaiehL7AzT4sR8","pdf",3607126,1,1778284584,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","ias-37-provision-contingent-liability-contingent-asset","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/ias-37-provision-contingent-liability-contingent-asset/29784",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]