Accounting for free minutes An operator enters into a service contract with a customer for a period of 12 months.…
AngloGold Ashanti Limited (2010) 1.3 Summary of significant accounting policies [extract] Environmental expenditure The group has long-term remediation obligations comprising…
Vivendi SA (2010) Notes to the Consolidated Financial Statements [extract] Note 1. Accounting Policies and Valuation Methods [extract] 1.3. Principles…
Changes in decommissioning costs – related asset measured at cost An entity has a nuclear power plant and a related…
Fortum Corporation (2010) 1. Accounting Policies [extract] 1.25 Assets and liabilities related to decommissioning of nuclear power plants and the…
Syngenta AG (2011)> 2. Accounting policies [extract] Environmental provisions [extract] Provisions for remediation costs are made when there is a…
Commitments and contingencies [extract] Environmental Matters Syngenta has recorded provisions for environmental liabilities at some currently or formerly owned, leased…
No provision without a past obligating event The government introduces a number of changes to the income tax system. As…
When the recognition of a provision gives rise to an asset An entity operates an offshore oilfield where its licensing…
Calculation of expected value An entity sells goods with a warranty under which customers are covered for the cost of…