ACCA Tom Clendon's SBR podcast

Accounting for provisions!


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In this episode I discuss accounting for provisions - which is at present regulated by IAS37 Provisions, Contingent Liabilities and Contingent Assets. In addition to explaining the basics of the standard I discuss why the standard is said to conflict with the current conceptual framework and what is meant by the "all or nothing approach" adopted by the standard. The areas of judgment are highlighted and the application of the standard is illustrated through two specific examples. An action packed 12 minutes!  

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ACCA Tom Clendon's SBR podcastBy Tom Clendon SBR online lecturer

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