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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1204
Title: A critical review of current developments in accounting for provisions
Authors: Nguyen Ha Ngoc Thao 
Keywords: Earnings management;Conceptualframework;Onerous contracts
Issue Date: 2020
Publisher: Vietnamese-German University
Abstract: 
International Accounting Standard (IAS) 37 has been in effective since 1998 and in 2001 it was adopted to International Financial Reporting Standards (IFRS). While the Standard is applicable, constant improvements must be made to ensure the Standard can keep up with the changes in modern business transactions. This paper serves to provide a critical review of the current developments in the accounting for provisions in IAS 37. It will examine the reasons for founding the Standard in 1998, analyzes its drawbacks raised by stakeholders in the recent request for Views and critically reviews the developments in each aspect of the Standard over the years. Finally, overall suggestions to better accounting principles for provisions are given.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1204
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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