Deloitte e-learning — IAS 37
This Deloitte e-learning module provides training in the background, scope and principles under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and the application of this Standard.
Topics covered include the recognition of liabilities, accounting for liabilities and assets that are contingent, differentiating between the recognition of liabilities and asset impairments, and accounting for refunds and reimbursements.
The e-learning module can be accessed here.