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Scope (paras. 1-9) |
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Definitions (paras. 10-13) |
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Recognition (paras. 14-35) |
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Measurement (paras. 36-52) |
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Reimbursements (paras. 53-58) |
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Changes in provisions (paras. 59-60) |
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Use of provisions (paras. 61-62) |
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Application of the recognition and measurement rules (paras. 63-83) |
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Disclosure (paras. 84-92) |
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Transitional provisions (paras. 93-94A) |
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Effective date (paras. 95-105) |
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IAS 37: Implementation Guidance |
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IAS 37: Illustrative Examples |
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IAS 37: Basis for Conclusions |
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Onerous Contracts - Cost of Fulfilling a Contract (paragraph 68A) (BC1-BC21) |
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BC1 |
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The cost of fulfilling a contract (paras. BC2-BC13) |
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Examples (paras. BC14-16) |
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Interaction with requirements for impaired assets (para. BC17) |
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Scope (paras. BC18-BC19) |
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Transitional provisions (paras. BC20-21) |
