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Tuesday 02 September 2014

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IFRS Interpretations Committee

Provisions, Contingent Liabilities and Contingent Assets: Levies interpretation


 Interpretation

IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Levies interpretation

The International Accounting Standards Board has today issued IFRIC Interpretation 21: Levies, an Interpretation on the accounting for levies imposed by governments.  The Interpretation had been developed by the IFRS Interpretations Committee (‘the Interpretations Committee’), the interpretative body of the IASB.

Project stages

Deliberations

Issued documents

The levies interpretation was published in May 2013.

Deliberations

Issued documents