## Overview

This module covers provisions, employee benefit accounting, and tax accounting, including recognition criteria for provisions, defined benefit components, and temporary differences. Topics include onerous contracts, remeasurements, and deferred tax.

## 1. Provisions and contingencies (IAS 37)

- [Recognition criteria and measurement](acca-fr-provisions-and-contingencies-ias-37-recognition-criteria-and-measurement.md)
- [Onerous contracts and restructuring](acca-fr-provisions-and-contingencies-ias-37-onerous-contracts-and-restructuring.md)
- [Contingent liabilities and assets](acca-fr-provisions-and-contingencies-ias-37-contingent-liabilities-and-assets.md)

## 2. Employee benefits (IAS 19)

- [Short-term and defined contribution plans](acca-fr-employee-benefits-ias-19-short-term-and-defined-contribution-plans.md)
- [Defined benefit components and presentation](acca-fr-employee-benefits-ias-19-defined-benefit-components-and-presentation.md)
- [Remeasurements and disclosure](acca-fr-employee-benefits-ias-19-remeasurements-and-disclosure.md)

## 3. Income taxes (IAS 12)

- [Current tax recognition and presentation](acca-fr-income-taxes-ias-12-current-tax-recognition-and-presentation.md)
- [Temporary differences and deferred tax](acca-fr-income-taxes-ias-12-temporary-differences-and-deferred-tax.md)
- [Tax base, rate changes, and disclosure](acca-fr-income-taxes-ias-12-tax-base-rate-changes-and-disclosure.md)

Free ACCA FR Provisions, Employee Benefits and Taxation Study Guide