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INTERNATIONAL ACCOUNTING STANDARD 37 (2005)

Index

  Source

-

Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC)   No 1606/2002 of the European Parliament and of the Council

  Content

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IAS 37: Provisions, contingent liabilities and contingent assets

This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2238/2004 of 29 December 2004 and No. 2086/2004 of 19 November 2004.

Objective
 

Scope
 

1-9

Definitions
 

10-13

Provisions and Other Liabilities
 

11

Relationship between Provisions and Contingent Liabilities

12-13

Recognition
 

14-35

Provisions
 

14-26

Present Obligation

15-16

Past Event

17-22

Probable Outflow of Resources Embodying Economic Benefit

23-24

Reliable Estimate of the Obligation

25-26

Contingent Liabilities
 

27-30

Contingent Assets
 

31-35

Measurement
 

36-52

Best Estimate
 

36-41

Risks and Uncertainties
 

42-44

Present Value
 

45-47

Future Events
 

48-50

Expected Disposal of Assets
 

51-52

Reimbursements
 

53-58

Changes in Provisions
 

59-60

Use of Provisions
 

61-62

Application of the Recognition and Measurement Rules
 

63-83

Future Operating Losses
 

63-65

Onerous Contracts
 

66-69

Restructuring
 

70-83

Disclosure
 

84-92

Transitional Provisions
 

93-94

Effective Date

95-96

Index

 
 

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