Amendments to IAS 37 - Cost of fulfilling a contract

Topic area:
Status: 05.07.2020 |
Archived
Key words:
IFRS, Amendment
Initiative
Official name
Onerous Contracts - Cost of Fulfilling a Contract - Amendments to IAS 37
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
13.12.2018
Doc. code
-
Summary
Status
Status

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Current version
Final version
14.05.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Endorsement Advice on Amendments to IAS 37 (binding, EU)
Amendments to IAS 37 - Requirements for the recognition and measurement of provisions in company balance sheets (non-binding, Amendment, INT)

Source: IASB, Onerous Contracts - Cost of Fulfilling a Contract - Amendments to IAS 37, 2020