IAS 37 - Provisions, Contingent Liabilities and Contingent Assets

# Reference Concept Name
1 IAS 37 86 ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
2 IAS 37 84 ifrs-full:OnerousContractsProvision
3 IAS 37 84 ifrs-full:LongtermOnerousContractsProvision
4 IAS 37 84 ifrs-full:OnerousContractsProvisionMember
5 IAS 37 86 b ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
6 IAS 37 86 b ifrs-full:ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts
7 IAS 37 86 b ifrs-full:RefundsProvision
8 IAS 37 86 b ifrs-full:CurrentRefundsProvision
9 IAS 37 84 ifrs-full:ShorttermOnerousContractsProvision
10 IAS 37 86 b ifrs-full:RefundsProvisionMember
11 IAS 37 86 b ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCosts
12 IAS 37 70 ifrs-full:LongtermWarrantyProvision
13 IAS 37 70 ifrs-full:ShorttermWarrantyProvision
14 IAS 37 70 ifrs-full:WarrantyProvision
15 IAS 37 70 ifrs-full:WarrantyProvisionMember
16 IAS 37 70 ifrs-full:ShorttermLegalProceedingsProvision
17 IAS 37 70 ifrs-full:LegalProceedingsProvision
18 IAS 37 70 ifrs-full:LongtermLegalProceedingsProvision
19 IAS 37 70 ifrs-full:LegalProceedingsProvisionMember
20 IAS 37 86 b ifrs-full:NoncurrentRefundsProvision
21 IAS 37 86 b ifrs-full:LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts
22 IAS 37 66 ifrs-full:ShorttermOnerousContractsProvision
23 IAS 37 66 ifrs-full:LongtermOnerousContractsProvision
24 IAS 37 66 ifrs-full:OnerousContractsProvision
25 IAS 37 66 ifrs-full:OnerousContractsProvisionMember
26 IAS 37 70 ifrs-full:RestructuringProvision
27 IAS 37 70 ifrs-full:LongtermRestructuringProvision
28 IAS 37 70 ifrs-full:ShorttermRestructuringProvision
29 IAS 37 70 ifrs-full:RestructuringProvisionMember
30 IAS 37 84 ifrs-full:ChangesInOtherProvisions
31 IAS 37 84 ifrs-full:DisclosureOfOtherProvisionsExplanatory
32 IAS 37 84 ifrs-full:MiscellaneousOtherProvisionsMember
33 IAS 37 84 ifrs-full:OtherProvisionsMember
34 IAS 37 84 ifrs-full:ClassesOfProvisionsAxis
35 IAS 37 84 ifrs-full:DisclosureOfOtherProvisionsTable
36 IAS 37 84 ifrs-full:ProvisionForTaxesOtherThanIncomeTaxMember
37 IAS 37 84 ifrs-full:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
38 IAS 37 84 ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
39 IAS 37 84 ifrs-full:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
40 IAS 37 84 ifrs-full:AcquisitionsThroughBusinessCombinationsOtherProvisions
41 IAS 37 84 ifrs-full:OtherEnvironmentRelatedProvisionMember
42 IAS 37 84 ifrs-full:ProvisionForCreditCommitmentsMember
43 IAS 37 84 ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
44 IAS 37 84 a ifrs-full:OtherProvisions
45 IAS 37 84 b ifrs-full:NewProvisionsOtherProvisions
46 IAS 37 84 b ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions
47 IAS 37 84 b ifrs-full:AdditionalProvisionsOtherProvisions
48 IAS 37 84 c ifrs-full:ProvisionUsedOtherProvisions
49 IAS 37 84 d ifrs-full:UnusedProvisionReversedOtherProvisions
50 IAS 37 84 e ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions
51 IAS 37 84 e ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
52 IAS 37 85 a ifrs-full:DescriptionOfNatureOfObligationOtherProvisions
53 IAS 37 85 a ifrs-full:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
54 IAS 37 85 b ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
55 IAS 37 85 b ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
56 IAS 37 85 c ifrs-full:ExpectedReimbursementOtherProvisions
57 IAS 37 85 c ifrs-full:AssetRecognisedForExpectedReimbursementOtherProvisions
58 IAS 37 86 ifrs-full:DisclosureOfContingentLiabilitiesExplanatory
59 IAS 37 86 ifrs-full:DisclosureOfContingentLiabilitiesTable
60 IAS 37 86 ifrs-full:DescriptionOfNatureOfObligationContingentLiabilities
61 IAS 37 86 ifrs-full:ClassesOfContingentLiabilitiesAxis
62 IAS 37 86 a ifrs-full:ExplanationOfFinancialEffectOfContingentLiabilities
63 IAS 37 86 a ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
64 IAS 37 86 b ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
65 IAS 37 86 c ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilities
66 IAS 37 87 ifrs-full:ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts
67 IAS 37 87 ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCosts
68 IAS 37 87 ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
69 IAS 37 87 ifrs-full:WarrantyProvisionMember
70 IAS 37 87 ifrs-full:WarrantyProvision
71 IAS 37 87 ifrs-full:LongtermWarrantyProvision
72 IAS 37 87 ifrs-full:LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts
73 IAS 37 87 ifrs-full:NoncurrentRefundsProvision
74 IAS 37 87 ifrs-full:LegalProceedingsProvisionMember
75 IAS 37 87 ifrs-full:RefundsProvisionMember
76 IAS 37 87 ifrs-full:CurrentRefundsProvision
77 IAS 37 87 ifrs-full:LegalProceedingsProvision
78 IAS 37 87 ifrs-full:ShorttermLegalProceedingsProvision
79 IAS 37 87 ifrs-full:LongtermLegalProceedingsProvision
80 IAS 37 87 ifrs-full:ShorttermWarrantyProvision
81 IAS 37 87 ifrs-full:RefundsProvision
82 IAS 37 88 ifrs-full:WarrantyContingentLiabilityMember
83 IAS 37 88 ifrs-full:ContingentLiabilityForGuaranteesMember
84 IAS 37 88 ifrs-full:OtherEnvironmentRelatedContingentLiabilityMember
85 IAS 37 88 ifrs-full:TaxContingentLiabilityMember
86 IAS 37 88 ifrs-full:ShareOfContingentLiabilitiesOfAssociatesMember
87 IAS 37 88 ifrs-full:OtherContingentLiabilitiesMember
88 IAS 37 88 ifrs-full:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
89 IAS 37 88 ifrs-full:OnerousContractsContingentLiabilityMember
90 IAS 37 88 ifrs-full:ContingentLiabilitiesOfJointVentureMember
91 IAS 37 88 ifrs-full:RestructuringContingentLiabilityMember
92 IAS 37 88 ifrs-full:ContingentLiabilitiesMember
93 IAS 37 88 ifrs-full:LegalProceedingsContingentLiabilityMember
94 IAS 37 89 ifrs-full:ExplanationOfEstimatedFinancialEffectOfContingentAssets
95 IAS 37 89 ifrs-full:EstimatedFinancialEffectOfContingentAssets
96 IAS 37 89 ifrs-full:DescriptionOfNatureOfContingentAssets
97 IAS 37 91 ifrs-full:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
98 IAS 37 91 ifrs-full:InformationAboutContingentAssetsThatDisclosureIsNotPracticable
99 IAS 37 92 ifrs-full:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
100 IAS 37 92 ifrs-full:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
101 IAS 37 92 ifrs-full:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision