Commonwealth legislation

AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - August 2015

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This compiled AASB Standard publishes AASB 137 and states that it contains IFRS Foundation copyright material, setting who may reproduce the document and how. It affects anyone reading, copying or distributing the Standard — accountants, educators, publishers and organisations — because commercial reproduction requires permission (AASB in Australia; IFRS Foundation outside Australia), while limited non‑commercial, unaltered use is permitted with source acknowledgement.

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Current sections

Direct links to the current provisions in AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - August 2015.

Other enquiries

Phone: (03) 9617 7600

E-mail: standard@aasb.gov.au

This compiled AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Managing Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.

All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce IFRS Foundation copyright material for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

Other enquiries Other enquiries

Other enquiries

Phone: (03) 9617 7600

E-mail: standard@aasb.gov.au