Özet:

This study tries to gain an insight into the number 37 Provisions, Contingent Liabilities and Contingent Assets, one of the International Financial Reporting Standards. At first a general overview has been provided about these concepts, and then under what circumstances businesses accrue provisions, contingent liabilities and contingent assets and what kind of information related to the concepts about financial statements should be explained have been examined in detail. After these explanations, in the event that recognizes provision related to incidents that occur within the scope of IAS 37 of a business, the accounting records have been examined how to will make. 

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