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.
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