1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
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  1. IAS 37: Provisions, Contingent Liabilities and Contingent Assets
  2. IAS 37: Basis for Conclusions
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IAS 37: Basis for Conclusions

Comparing proposed amendment...
Onerous Contracts - Cost of Fulfilling a Contract (paragraph 68A) (BC1-BC21)
BC1
The cost of fulfilling a contract (paras. BC2-BC13)
Examples (paras. BC14-16)
Interaction with requirements for impaired assets (para. BC17)
Scope (paras. BC18-BC19)
Transitional provisions (paras. BC20-21)
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