On 12 November 2024 the International Accounting Standards Board (IASB) published the Exposure Draft Provisions—Targeted Improvements.
The Exposure Draft sets out proposals for three improvements to IAS 37 Provisions, Contingent Liabilities and Contingent Assets. It is open for comment until 12 March 2025.
The IASB met on 22 June 2026 to discuss a plan for completing the project.
The IASB was not asked to make any decisions.
Final Amendments
International Accounting Standards Board June 2026