16 - Provisions, contingent liabilities and contingent assets (IAS 37)



PwC's Manual of accounting is the comprehensive guide to IFRS. This chapter is our collected insights on the practical application of IAS 37, 'Provisions, contingent liabilities and contingent assets'.
You need to be logged in to access full document. If you do not have a subscription, please visit www.pwc.com/inform to register for a free trial.