雇员相关负债aasb 60017.pdf,Week 7 Provisions/Employee-related Liabilities AASB 137/119 Objective 1: Explain the definition recognition criteria for liabilities Definition- 137.10 Framework.49: a present obligation of the entity arising from past events,
AASB102arerecognisedandmeasuredapplyingAASB137Provisions,ContingentLiabilitiesand ContingentAssets. Initialmeasurementoftheleaseliability 26Atthecommencementdate,alesseeshallmeasuretheleaseliabilityatthepresentvalueofthelease paymentsthatarenotpaidatthatdate.Theleasepaymentsshallbediscountedusingtheinterestrate ...
with AASB 137 b Acquirer shall not recognise liabilities for future losses Provision for Restructuring conditional on transaction occurring cannot be recognised as a liability or contingent liability. 44 Identifiable assets and liabilities include those not previously recognised in acquiree’s financial...
restructuring recognised in accordance with AASB 137 (b) Acquirer shall not recognise liabilities for future losses Provision for Restructuring conditional on transaction occurring cannot be recognised as a liability or contingent liability. 44 Identifiable assets and liabilities include those not previ...