Accounting Standard AASB 137 Provisions,Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets as amended

Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets as amended

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 21 January 2015 and was prepared on 20 March 2015 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 137 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.