BC14 When it exposed draft amendments for comment, the Board proposed to include a list of examples of costs that do and do not relate directly to a contract. These examples were based on paragraphs 97-98 of IFRS 15 Revenue from Contracts with Customers.
BC15 Some respondents to the Board’s draft amendments noted differences between the examples proposed and those in other IFRS Standards that specify which costs to include in measuring the cost of non-monetary assets. Those respondents asked the Board to clarify whether some costs mentioned in those other IFRS Standards would be regarded as costs that relate directly to the contract by an entity applying IAS 37. Respondents also asked the Board to provide examples of costs that relate directly to contracts other than contracts to deliver goods or provide services.
BC16 In response to this feedback, the Board decided to replace the list of examples with a more general description of the types of costs that relate direc
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