Wednesday 19 June 2013
15
Agenda paper 15: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: IFRS Interpretation X Levies [PDF]
8
8A
8B
8BApp
8C
Recognition—overview of papers
Recognition criteria—threshold for ‘liability exists’ criterion
Recognition—guidance for ‘liability exists’ criterion
Draft text—guidance for ‘liability exists’ criterion
Recognition—removal of ‘probable outflows’ criterion
7
7 AppA
7 AppB
Project direction
Comment letter summary – main issues
What’s wrong with IAS 37?
18
Exposure draft comment period