Liabilities - amendments to IAS 37 (Paused)
This project is paused until the IASB concludes its ongoing deliberations about its future work plan (visit the Agenda consultation project page for more information).
IAS 37 addresses liabilities of uncertain timing or amount that are not within the scope of another standard. The objective of this project is to develop a new IFRS to replace IAS 37.
Last IASB meeting update
16 November 2010 The IASB considered comments received on the recognition criteria proposed in the working draft IFRS that the staff had posted on the IASB's website in February 2010.
Click here to access all previous IASB updates on this project.
Click here to listen to the IASB meeting audio playback.
Next discussion by the IASB
This project will not be discussed again by the Board until after June 2011. In the meantime, the staff will consult informally on tentative decisions taken in November 2010.
Page last updated: 26 January 2011