Assignment First

加拿大医疗保健论文代写:IAS37的批判性分析

IAS 37确保了认可标准和测量基础适用于规定、或有负债和资产。IAS 37的规则就是这样形成的。IAS 37的主要目标是确保在财务报表中披露所需要的信息,这样用户就能够更好地理解它。IAS 37的一项关键原则是,只有在有责任或义务的情况下才可承认这一规定。基于义务的责任可以从与该条款相关的过去事件中得到确认。在IAS 37中必须有这种明确的理解,就是要确保在财务报表中处理真正的义务。那些不真实的义务将不会继续在未来的计划支出中发挥作用。他们根本不会被考虑。他们被排除在承认之外。

加拿大医疗保健论文代写:IAS37的批判性分析
IAS 37的范围是有限的。这可以从对相同的分析中得到理解。它设法排除一些义务和意外事件,只对其他的人有规定。这些规定包括IAS 39,金融工具IFRS 9和non-onerous待履行的合同等IAS 37,另一方面,将不适用于这种情况下的或有资产的情况下保险公司物品等。作为一个例子,考虑如何适用于一些IAS 11建筑合同的义务,而不是别人。它们只适用于那些只在这些合同项下产生的义务,而不适用于其他合同。同样,IAS 12所得税只适用于适用于当前或递延所得税的义务。

加拿大医疗保健论文代写:IAS37的批判性分析

The IAS 37, ensures that recognition criteria and measurement bases are applied correctly to provisions, contingent liabilities and assets. The rules of IAS 37 are formed to this effect. The IAS 37’s main objective is to ensure that the needed information is disclosed in financial statement notes in such a way that users would be able to comprehend it better. One of the key principles in the IAS 37 is that a provision can be recognized only in such cases where there is a liability or an obligation. The liability based on the obligation can be recognized from past events related to the provision. The necessity to have this explicit understanding in IAS 37 is to ensure to make genuine obligations to be dealt with in the financial statements. Those obligations that are not genuine will not continue to play a role in future planned expenditure. They would simply not be considered. They are excluded from recognition.

加拿大医疗保健论文代写:IAS37的批判性分析
The Scope of the IAS 37 is limited. This could be understood from an analysis of the same. It seeks to exclude some obligations and contingencies and only has provisions for others. Some of these provisions include the IAS 39, the financial instruments IFRS 9 and the non-onerous executory contracts etc. IAS 37, on the other hand, will not apply to such situations as the contingent assets in the case of insurer items etc. As an example, consider how the IAS 11 Construction Contracts are applicable for some obligations and not others. They are applicable only for those obligations that arise only under such contracts but not any other. Similarly, the IAS 12 Income Taxes will be applicable only for the obligations that are applicable for current or deferred income taxes.