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CONTINGENT LIABILITIES, CONTINGENT ASSETS AND EVENTS AFTER THE BALANCE SHEET DATE

1.IAS37:PROVISIONS,CONTINGENT LIABILITIES AND CONTINGENT ASSETS. Contingent liability: -A possible obligation that arises form past events and whose existence will be confirmed only by the occurrence or non- occurrence of one or more uncertain future events not wholly within the control of the enterprise. -A present obligation that arises from past events but is not recognized because:.

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CONTINGENT LIABILITIES, CONTINGENT ASSETS AND EVENTS AFTER THE BALANCE SHEET DATE

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