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IAS 37: Provisions, Contingent Liabilities and Contingent AssetsScope (paras. 1-9)Definitions (paras. 10-13)Recognition (paras. 14-35)Measurement (paras. 36-52)Reimbursements (paras. 53-58)Changes in provisions (paras. 59-60)Use of provisions (paras. 61-62)Application of the recognition and measurement rules (paras. 63-83)Disclosure (paras. 84-92)Transitional provisions (paras. 93-94A)Effective date (paras. 95-105)IAS 37: Implementation GuidanceIAS 37: Illustrative ExamplesIAS 37: Basis for ConclusionsOnerous Contracts - Cost of Fulfilling a Contract (paragraph 68A) (BC1-BC21)BC1The 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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IAS 37: Basis for Conclusions

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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