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inputs, models and management review\u003C\u002Fli>\n\u003Cli>Management bias and the risk of using provisions to smooth profit\u003C\u002Fli>\n\u003Cli>What auditors test and how to prepare for their challenge\u003C\u002Fli>\n\u003Cli>Disclosure notes: movements, key assumptions and uncertainties\u003C\u002Fli>\n\u003Cli>Reporting to the audit committee and the proposed changes to IAS 37\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>By the end of this programme, participants will be able to:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Apply the IAS 37 recognition criteria to decide between a provision, a contingent liability and no liability\u003C\u002Fli>\n\u003Cli>Distinguish legal and constructive obligations and identify the obligating event\u003C\u002Fli>\n\u003Cli>Measure provisions using best estimate, expected value and most likely outcome approaches\u003C\u002Fli>\n\u003Cli>Select and justify discount rates and account for the unwinding of the discount\u003C\u002Fli>\n\u003Cli>Estimate and account for decommissioning, restoration and periodic maintenance obligations, including changes under IFRIC 1\u003C\u002Fli>\n\u003Cli>Assess environmental claims and remediation obligations using technical and legal inputs\u003C\u002Fli>\n\u003Cli>Measure product warranty and recall liabilities and distinguish assurance-type from service-type warranties\u003C\u002Fli>\n\u003Cli>Identify onerous contracts and measure the unavoidable costs of fulfilling them\u003C\u002Fli>\n\u003Cli>Set and apply an inventory obsolescence and net realisable value policy\u003C\u002Fli>\n\u003Cli>Prepare disclosures and review papers that explain key judgements and estimation uncertainty\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cul>\n\u003Cli>\u003Cstrong>Finance leaders:\u003C\u002Fstrong> financial controllers, chief accountants and heads of financial reporting\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Accounting professionals:\u003C\u002Fstrong> senior accountants and reporting managers responsible for closing and consolidation\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Planning and budgeting managers\u003C\u002Fstrong> who forecast provisions and their cash impact\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Internal audit and risk professionals\u003C\u002Fstrong> who review judgements and estimates\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Legal, environmental and operations managers\u003C\u002Fstrong> who provide inputs to liability estimates\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Participants should have a sound working knowledge of IFRS financial reporting and experience of preparing or reviewing financial statements. The programme is not designed as an exam preparation course for any professional certification.\u003C\u002Fp>","\u003Cul>\n\u003Cli>Recognition and classification of provisions and contingent liabilities\u003C\u002Fli>\n\u003Cli>Expected value measurement and discounting\u003C\u002Fli>\n\u003Cli>Decommissioning and restoration liability accounting\u003C\u002Fli>\n\u003Cli>Environmental claim assessment\u003C\u002Fli>\n\u003Cli>Warranty and recall liability estimation\u003C\u002Fli>\n\u003Cli>Onerous contract identification and measurement\u003C\u002Fli>\n\u003Cli>Inventory obsolescence and net realisable value\u003C\u002Fli>\n\u003Cli>Controls over accounting estimates\u003C\u002Fli>\n\u003Cli>Disclosure of judgements and estimation uncertainty\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>Provisions for restoration, environmental damage, warranties, legal claims and obsolete inventory rest on judgement, and a weak estimate can distort profit for years or attract audit and regulatory challenge. This programme gives finance managers a structured way to recognise, measure, review and disclose risk-based liabilities under IFRS, with estimates they can explain and defend.\u003C\u002Fp>","\u003Cp>Risk-based liabilities are among the most judgemental figures in the financial statements. Decommissioning and restoration costs may fall due decades from now. Environmental claims depend on regulators and technical studies. Warranty and recall costs depend on failure rates that change with each product generation. Legal claims depend on the view of lawyers who avoid giving probabilities. Inventory obsolescence depends on sales forecasts. When finance teams lack a clear method, provisions become either a smoothing tool or a surprise, and both attract scrutiny from auditors, audit committees and regulators.\u003C\u002Fp>\n\u003Cp>This programme follows each type of liability from identification to disclosure. It moves through five stages: deciding whether an obligation exists, measuring it using expected values, discounting and risk adjustment, applying the method to long-term restoration and environmental obligations, applying it to operational liabilities such as warranties, onerous contracts and inventory write-downs, and governing the estimates through review, documentation and disclosure.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Built on recognised practice.\u003C\u002Fstrong> The programme references IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IFRIC 1 on changes in decommissioning and restoration liabilities, IAS 16 for capitalised restoration costs, IFRS 15 for assurance-type and service-type warranties, IAS 2 for inventory write-downs, IAS 8 for changes in accounting estimates and IAS 10 for events after the reporting period. It also refers to the IASB's current work on targeted improvements to IAS 37.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Decisions this programme improves.\u003C\u002Fstrong> Whether an obligation is a provision, a contingent liability or nothing at all; which measurement basis and discount rate to use; how to revise an estimate without creating a prior-period error; when a contract has become onerous; how much to write down slow-moving stock; and what the audit committee needs to see to challenge management's judgements.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>How it is delivered.\u003C\u002Fstrong> Twenty hours across five sessions, built around one running case: an industrial group with a quarry restoration obligation, an environmental claim, a product warranty programme, a loss-making supply contract and slow-moving inventory. Participants build spreadsheet models for each liability, update them for new information and draft the related disclosure notes.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>In-house option.\u003C\u002Fstrong> For organisations, the programme can be tailored to your own liabilities, accounting policies, chart of accounts and closing timetable, and delivered to finance, legal, technical and operations staff together so that the people who provide the inputs understand how they are used.\u003C\u002Fp>","Training Program","Intermediate to Advanced","mdi-comment",[321,329],{"id":322,"schedule_slug":323,"start_date":324,"end_date":325,"price":326,"city_id":327,"days":289,"city_name":328},610677,"accounting-for-risk-based-liabilities-in-live-online","2026-11-29","2026-12-03","2900.00",19,"Live Online",{"id":330,"schedule_slug":323,"start_date":331,"end_date":332,"price":326,"city_id":327,"days":289,"city_name":328},708100,"2027-09-06","2027-09-10",[334,342,350,357,364,372,378,382,386,390,398,402,406,410],{"id":335,"schedule_slug":336,"start_date":337,"end_date":338,"price":339,"city_id":340,"days":289,"city_name":341},609711,"accounting-for-risk-based-liabilities-in-cairo","2026-11-01","2026-11-05","4000.00",11,"Cairo",{"id":343,"schedule_slug":344,"start_date":345,"end_date":346,"price":347,"city_id":348,"days":289,"city_name":349},609966,"accounting-for-risk-based-liabilities-in-paris","2026-11-08","2026-11-12","5500.00",12,"Paris",{"id":351,"schedule_slug":352,"start_date":353,"end_date":354,"price":355,"city_id":255,"days":289,"city_name":356},610917,"accounting-for-risk-based-liabilities-in-istanbul","2026-12-06","2026-12-10","4500.00","Istanbul",{"id":358,"schedule_slug":359,"start_date":360,"end_date":361,"price":347,"city_id":362,"days":289,"city_name":363},611455,"accounting-for-risk-based-liabilities-in-vienna","2026-12-20","2026-12-24",6,"Vienna",{"id":365,"schedule_slug":366,"start_date":367,"end_date":368,"price":369,"city_id":370,"days":289,"city_name":371},611707,"accounting-for-risk-based-liabilities-in-kuwait","2026-12-27","2026-12-31","4300.00",7,"Kuwait",{"id":373,"schedule_slug":374,"start_date":375,"end_date":376,"price":355,"city_id":32,"days":289,"city_name":377},701331,"accounting-for-risk-based-liabilities-in-dubai","2027-03-01","2027-03-05","Dubai",{"id":379,"schedule_slug":366,"start_date":380,"end_date":381,"price":369,"city_id":370,"days":289,"city_name":371},704469,"2027-06-06","2027-06-10",{"id":383,"schedule_slug":359,"start_date":384,"end_date":385,"price":347,"city_id":362,"days":289,"city_name":363},704680,"2027-06-07","2027-06-11",{"id":387,"schedule_slug":352,"start_date":388,"end_date":389,"price":355,"city_id":255,"days":289,"city_name":356},706722,"2027-08-02","2027-08-06",{"id":391,"schedule_slug":392,"start_date":393,"end_date":394,"price":395,"city_id":396,"days":289,"city_name":397},707302,"accounting-for-risk-based-liabilities-in-london","2027-08-16","2027-08-20","5900.00",4,"London",{"id":399,"schedule_slug":374,"start_date":400,"end_date":401,"price":355,"city_id":32,"days":289,"city_name":377},707479,"2027-08-23","2027-08-27",{"id":403,"schedule_slug":404,"start_date":400,"end_date":401,"price":355,"city_id":260,"days":289,"city_name":405},707538,"accounting-for-risk-based-liabilities-in-kuala-lumpur","Kuala Lumpur",{"id":407,"schedule_slug":392,"start_date":408,"end_date":409,"price":395,"city_id":396,"days":289,"city_name":397},710073,"2027-11-08","2027-11-12",{"id":411,"schedule_slug":412,"start_date":413,"end_date":414,"price":355,"city_id":415,"days":289,"city_name":416},711712,"accounting-for-risk-based-liabilities-in-manama","2027-12-26","2027-12-30",31,"Manama",{"id":327,"city_name":328,"city_slug":418,"country_id":419,"country_name":420,"country_continent":420,"featured":421,"price":422,"image_alt":418,"image_icon":423,"title":328,"h1_tag":328,"content":424,"description":425,"what_to_do":287,"cover":287},"live-online",17,"Online",0,2900,"mdi-microsoft-internet-explorer","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Access Elite Academy’s complete training portfolio live online. Organizations, distributed teams and professionals can join scheduled interactive sessions or request any program to be delivered online, subject to scheduling and delivery requirements.\u003C\u002Fp>","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Elite Academy’s Live Online Training provides access to our complete portfolio of professional programs without linking availability to a physical destination. Organizations, multi-location teams and individual professionals can join scheduled instructor-led sessions or request any program from the Elite Academy portfolio for live online delivery, subject to scheduling and delivery requirements. The format preserves real-time interaction, expert guidance and practical learning while removing the need to travel. Browse the current Live Online schedule below or request your preferred program and dates.\u003C\u002Fp>",{"image_url":287,"image_alt":427,"alt_text":287,"meta_title":428,"meta_description":429,"canonical_url":287,"schema_json":287,"include_in_sitemap":430,"robots_index":430,"robots_follow":430,"robots_advanced":287,"og_title":286,"og_description":429,"og_url":287,"twitter_card":431},"SeoMetadata image","Accounting for Risk-Based Liabilities | Elite Academy","Provisions for restoration, environmental damage, warranties, legal claims and obsolete inventory rest on judgement, and a weak estimate can distort profit…",false,"summary",[],[434,445,453],{"id":435,"name":436,"name_2":437,"slug":438,"schedule_slug":439,"start_date":440,"end_date":441,"days":289,"hours":290,"city_id":32,"city_name":377,"price":442,"country_name":443,"program_level":318,"program_type":317,"short_details":444,"featured":250,"upcoming":250,"relevance_score":250},645106,"Advanced Budgeting Methods and Reporting","Best Practices","advanced-budgeting-methods-and-reporting","advanced-budgeting-methods-and-reporting-in-dubai","2026-10-26","2026-10-30",4500,"United Arab Emirates","\u003Cp>\u003Cspan style=\"font-weight: 400;\">To provide participants with advanced knowledge and practical skills in budgeting techniques and reporting, ensuring accurate financial planning, detailed analysis, and effective communication of financial performance.\u003C\u002Fspan>\u003C\u002Fp>",{"id":446,"name":447,"name_2":287,"slug":448,"schedule_slug":449,"start_date":337,"end_date":338,"days":289,"hours":290,"city_id":348,"city_name":349,"price":450,"country_name":451,"program_level":318,"program_type":317,"short_details":452,"featured":250,"upcoming":250,"relevance_score":250},609719,"Private Equity Funds","private-equity-funds","private-equity-funds-in-paris",5500,"France","\u003Cp>Private equity can add return and diversification to an institutional portfolio, but it also brings illiquidity, complex fees, opaque valuations and a long commitment. This programme gives investment professionals, fund managers and board members a practical understanding of how private equity funds are structured, how deals are made and valued, and how to select, monitor and govern fund investments.\u003C\u002Fp>",{"id":454,"name":455,"name_2":287,"slug":456,"schedule_slug":457,"start_date":345,"end_date":346,"days":289,"hours":290,"city_id":260,"city_name":405,"price":442,"country_name":458,"program_level":318,"program_type":317,"short_details":459,"featured":250,"upcoming":250,"relevance_score":250},609969,"HR Budgeting and Performance Using Balanced Scorecards","hr-budgeting-and-performance-using-balanced-scorecards","hr-budgeting-and-performance-using-balanced-scorecards-in-kuala-lumpur","Malaysia","\u003Cp>HR budgets are often built by rolling last year's figures forward, while HR performance is reported through activity counts that finance and executives do not value. This programme gives HR and finance leaders a practical method to build a defensible HR budget, link it to strategy and measure HR's contribution with a balanced scorecard.\u003C\u002Fp>","en",{"data":462,"code":280,"status":281,"message":485},[463,467,471,475,479,481],{"id":464,"title":465,"slug":466},28,"Executive Leadership & Senior Management","executive-leadership-and-senior-management",{"id":468,"title":469,"slug":470},30,"Leadership Development","leadership-development-2",{"id":472,"title":473,"slug":474},29,"management skills","management-skills",{"id":476,"title":477,"slug":478},18,"Human Resources & Talent Management","human-resources-and-talent-management",{"id":308,"title":309,"slug":480},"finance-and-accounting",{"id":482,"title":483,"slug":484},32,"risk, governance, and compliance","risk-governance-and-compliance","message.Categories have been retrieved successfully"]