CTHRepealedLegislation
AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - July 2004
AASB 137 and IAS 37AASB 137 and IAS 37
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AASB 137 and IAS 37
AASB 137 Provisions, Contingent Liabilities and Contingent Assets as amended incorporates IAS 37 Provisions, Contingent Liabilities and Contingent Assets as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 37) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal numbering.