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