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International Financial Reporting Standards (IFRS)
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International Standards and U.S. GAAP
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
13702	IAS 37: Keywords Liability Present obligation from past events, resulting in future outflow of resources Provision Liability of which timing and amount are uncertain Contingent liability (1) present obligation whose amount cannot be reliably measured (2) present obligation whose future outflow of resources is not probable (3) possible obligation whose existence is subject to uncertain future events Contingent asset (1) possible asset whose existence is subject to uncertain future events

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