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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク IAS 37 ： ウィキペディア英語版 IAS 37 International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets, or IAS 37, is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It sets out the accounting and disclosure requirements for provisions, contingent liabilities and contingent assets, with several exceptions,〔IFRS Foundation, 2012. (International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Assets ). Retrieved on April 24, 2012.〕 establishing the important principle that a provision is to be recognized only when the entity has a liability.〔Deloitte Global Services Limited, 2012. (IAS 37 — Provisions, Contingent Liabilities and Contingent Assets ). Retrieved on April 24, 2012.〕 IAS 37 was originally issued by the International Accounting Standards Committee in 1998, superseding IAS 10: Contingencies and Events Occurring after the Balance Sheet Date, and was adopted by the IASB in 2001.〔 It was seen as an "important development" in accounting as it regulated the use of provisions, minimising their abuse such as in the case of big baths.〔Williams J, 1999. (IAS 37, PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS ). Retrieved on April 25, 2012.〕 ==Overview== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「IAS 37」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.