Exposure Draft and comment letters—Measurement of Liabilities in IAS 37


On 5 January 2010 the International Accounting Standards Board (Board) published for public comment an exposure draft of one section of a replacement for IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The section contains revised proposals for measuring liabilities within the scope of IAS 37.

IAS 37 applies to liabilities not covered by other accounting standards, such as liabilities to decommission assets and liabilities arising from legal disputes. The Board previously published proposals to amend IAS 37, including revised measurement requirements. In the light of the comments received the Board identified a need to develop more guidance on one part of those proposals: the measurement of these liabilities. The proposals published seek public comment on that draft guidance.

The exposure draft was open for comment until 19 May 2010.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.