1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
Date-stamp loading
  1. IAS 37: Provisions, Contingent Liabilities and Contingent Assets
  2. IAS 37: Basis for Conclusions
  3. Onerous Contracts - Cost of Fulfilling a Contract (paragraph 68A) (BC1-BC21)
Previous Next
Version date: 12 May 2020 - onwards
    Version 1 of 1    

Onerous Contracts - Cost of Fulfilling a Contract (paragraph 68A) (BC1-BC21)

Comparing proposed amendment...
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)
Previous Next