Accounting Alert — Issue 10 — 1998

Published on: 01 Jan 2001

A new approach to the development of accounting standards. ED-87 is based on the corresponding International Accounting Standard, IAS-38 - Intangible Assests; IAS 37/ED-86 vs statement of concepts - you be the judge - contingent liabilities and cintingent assets; IAS 37/ED-86 - Provisions. There is useful guidance on identification of obligations, discounting future cash flows, consideration of effect of expected future events and restructuring provisions.


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