Moreover, implementation of the waiving system will only entailonerousadministrativeworkformedical social workers as well as tremendous [...] legco.gov.hk legco.gov.hk 再者,推行豁免制度,亦只會帶來醫務社工繁重的行政工作 及醫管局龐大的行政開支,以審核申請㆟的經濟背景和財政狀況。
4) Environment provision,参见 PPE 处理 5) Onerous contract - 取 lower of 预计 loss 和结束合同 damage 6) Restructuring - 公司重组 1)直接裁员的 redundancy fee 不是 on-going 的,计提 provision;2)另外分配工作的员工是 on-going 的,其培训费用计入下家的费用。 Working: 当某事项消除时,为该事项计提...
4) Environment provision,参见 PPE 处理 5) Onerous contract - 取 lower of 预计 loss 和结束合同 damage 6) Restructuring - 公司重组 1)直接裁员的 redundancy fee 不是 on-going 的,计提 provision;2)另外分配工作的员工是 on-going 的,其培训费用计入下家的费用。 Working: 当某事项消除时,为该事项计提...
As soon as an entity is aware that a contract is onerous, the full loss should be provided for as a liability in the statement of financial position. 4. Decommissioning costs associated with assets So far, all the items considered in this article have involved the pro...
An impairment review should be conducted in accordance with IAS 36 Impairment of Assets Onerous contracts IAS 37, para 10 • 待执行合同变为亏损合同,同时该亏损合同 IAS 37 defines an onerous contract as one 产生的义务满足预计负债的确认条件的,应 in which the of 当确认为预计负债。其中,待执行...
A sub-tenant had taken over part of the premises for the rest of the lease at a rent of $2500 per calendar month. Required (a)Should Droopers recognized a provision for an onerous contract in respect of this lease? (b)Show how this information will be presented in the financial ...
Contingent asset: a possible asset which arises from past events and whose existence will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. Onerous contract: a contract in which the unavoidable costs of meeti...
It all sounds pretty sensible, and the rule for an onerous contract is that a provision is recognised in full for the loss to be made under the contract. The problem that has arisen is that IAS 37 does not specify which costs to include in determining the cost of fulfilling a contract,...
1882 © IASCF IAS 37 IN12 If an entity has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. An onerous contract is one in which the unavoidable costs of meeting the obligations under the contract exceed the economic ...
The recognition and measurement of provisions can have a major impact on the way in which the financial position of an entity is viewed. IAS 37 addresses so-called "onerous contract" provisions. Under IAS 37, the reporting entity does not recognise a contingent liability in its statement of ...