CPC 25 - Provisions, Contingent Liabilities and Contingent Assets

CFC SCORE: AUD 2, CMN 2, SUSEP 2, ProGP 2, Expert 2, PREVIC 2, ProRT 2

Program:

• Overview.
• Recognition of provision, asset and contingent liability.
• Measurement
• Refunding
• Change and use of provision.
• Application of recognition and measurement rules.
• Future operating loss.
• Onerous contract.
• Restructuring.
• Disclosure.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.