Projects
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Non-financial assets
- (-) Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Exposure draft consultation
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets