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Course Details

This informative on-demand digital course explores provisions and contingencies. It builds the foundation of the meaning of provisioning, when and why they can arise, the accounting and reporting requirements along with exploring common issues and broader business implications.


There are 6 modules in total that cover the full syllabus:

  • Module 1 - Introduction to Provisions and contingencies
  • Module 2 - How to Recognise, Determine and Measure Provisions and contingencies
  • Module 3 - How to account for provisions and contingencies
  • Module 4 - Reporting and Disclosures for provisions and contingencies
  • Module 5 - GAAP Differences in relation to provisioning
  • Module 6 - Practical Understandings of provisioning

It is expected that each module will take 30 - 45 minutes.