Provisions (IAS 37/AASB 137)

This page contains resources to guide you through the financial reporting requirements when dealing with provisions.

Resources

BDO Global IFRS Resources

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
  • IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
  • IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
  • IFRIC 21 Levies.

► IFR Bulletins

 Focus on latest developments in international financial reporting.

IFRIC agenda decisions

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

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