Calculadora de Provisiones IAS 37
La NIC 37 exige que reconozca una provisión cuando existe una obligación presente (legal o implícita) resultante de un suceso pasado, es probable que se requiera un flujo de salida de recursos para cancelar la obligación, y puede estimarse de manera confiable el monto de la obligación. Estos tres criterios deben cumplirse simultáneamente para el reconocimiento.
IAS 37 · LIVE
Provision recognition, documented.
Not just calculated.
provision.conf
recognition.conf
ias37.md
01// engagement— IAS 37.84
02entity_name=
03reporting_date=
04currency=
06// obligation_type— IAS 37.10
07obligation.type=
09// recognition_criteria— IAS 37.14
10obligation_exists=
11probability_pct=% · >50% = probable
✓ probable threshold met (IAS 37.23)
12can_reliably_estimate=
Three-criteria checklist (IAS 37.14 — all must be met):
13
14
15
Three-criteria recognition checklist (IAS 37.14)
16// measurement— IAS 37.36-47
17method=
18best_estimate=€
20best_estimate.rationale=
Best-estimate rationale (IAS 37.36-40)
24// risk_uncertainty_adjustment— IAS 37.42-44
Risk & uncertainty considerations (IAS 37.42-44):
25
26
27
28
29
31risk_adj.rationale=
Risk & uncertainty adjustment (IAS 37.42-44)
34// discounting— IAS 37.45-47
35expected_timing_years=years
36pre_tax_rate=%
Rate derivation factors (IAS 37.47):
37
38
39
40
41
43discount.rationale=
Discounting · rate + rationale + unwinding (IAS 37.45-47 · 60)
48// reimbursement_rights— IAS 37.53-58
49virtually_certain=recognition threshold
No reimbursement right that meets the 'virtually certain' threshold (IAS 37.53).
Reimbursement rights (IAS 37.53-58)
66// onerous_contract— IAS 37.66-69
67contract_revenue=€
68cost_of_fulfilling=€
69termination_penalty=€ · if terminate
Enter revenue + fulfilment cost to assess.
Onerous contract assessment (IAS 37.66-69)
74// prior_year_movement— IAS 37.84 · ISA 540
75prior_year_provision=€ · closing
76entity_revenue=€ · for benchmark
77total_liabilities=€
78materiality=€
Prior-year movement + benchmarks (ISA 540)
82// ias_12_deferred_tax— IAS 12.24
83tax_rate=%
Recognise DTA only to the extent that sufficient taxable profit is available (IAS 12.24).
IAS 12 deferred tax (IAS 12.24)
88// risk_warnings— rule engine · ISA 540
✓ No risk warnings raised.
Risk warnings · 8-rule engine (ISA 540)
92// disclosure_and_conclusion— IAS 37.84-92
Tick disclosure items addressed in FS note:
93IAS 37.84(a)
94IAS 37.84(b)
95IAS 37.84(c)
96IAS 37.84(d)
97IAS 37.84(e)
98IAS 37.85(a)
99IAS 37.85(a)
100IAS 37.85(b)
101IAS 37.85(c)
102IAS 37.86
103IAS 37.89
104IAS 37.92
99conclusion.narrative=
Disclosure checklist + conclusion (IAS 37.84-92)
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