Amendments to IAS 37 - Requirements for the recognition and measurement of provisions in company balance sheets
Initiative
Official name
Provisions - Targeted Improvements
Proposed Amendments to IAS 37
Proposed Amendments to IAS 37
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
12.11.2024
Doc. code
IASB/ED/2024/8
Summary
Status
Status
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Current version
Consultation paper
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
Amendments to IAS 37 - Cost of fulfilling a contract
(non-binding, Amendment, INT)
Source: IASB, IASB/ED/2024/8, 2024