Statements (44)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:amends |
IFRS 15
IFRS 3 IFRS 16 IFRS 10 IFRS 11 |
| gptkbp:appliesTo |
entities preparing financial statements
|
| gptkbp:effectiveDate |
1 July 1999
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 37
|
| gptkbp:isCitedBy |
financial regulations
financial statements investment analysis business continuity planning financial modeling tools financial advisory services valuation methodologies financial risk assessments regulatory compliance documents accounting research internal control frameworks audit guidelines corporate governance guidelines accounting textbooks financial forecasting techniques professional_accounting_bodies |
| gptkbp:isPartOf |
IFRS framework
|
| gptkbp:isRelatedTo |
risk management
accounting standards financial reporting asset recognition financial liabilities liability recognition |
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:isUsedIn |
annual reports
financial analysis financial audits |
| gptkbp:replacedBy |
none
|
| gptkbp:requires |
disclosure of contingent assets
disclosure of contingent liabilities measurement of provisions recognition of provisions |
| gptkbp:worksWith |
provisions
contingent assets contingent liabilities |