chapter 12 - liabilities, provisions

Övningen är skapad 2024-09-18 av Makizon. Antal frågor: 8.

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Välj frågor (8)

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Alla Inga

  • What should a provision for restructuring costs include? The direct costs arising from the reconstructing
  • How can a contingent liability be defined? A possible obligation confirmed by uncertain future events not within control of the company
  • How will the calculation of the provision be affected if it is long term? It should be calculated as the present value of the expenditure
  • What is an onerous contract? A contract in which the cost of meeting the obligation is above the benefits
  • How will the accounting be affected if it is no longer probable that an outflow of economic benefits will be required to settle the obligation? It should be reversed
  • How is a provision defined? A liability of uncertain timing and amount
  • What is an obligating event and why is it important in calculating a provision? When there can be no realistic alternative to settle and without the event there cannot be a provision
  • Where is the contingent liability presented in the financial reports? In the notes

Alla Inga

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Utdelad övning

https://spellic.com/swe/ovning/chapter-12-liabilities-provisions.12191158.html

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