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Working Draft of Proposed IFRS to Replace IAS 37 Now Available

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Working Draft of Proposed IFRS to Replace IAS 37 Now Available

by CFO Innovation Staff, 23 February 2010
topics:
Accounting and Regulations
tags:
IASB IFRS working draft
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The International Accounting Standards Board has posted on its website a working draft of a proposed IFRS to replace IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The working draft is based on proposals published for comment in 2005, amended for decisions the IASB has taken in the light of comments it received.

 

The working draft includes revised measurement proposals that the IASB published separately for comment on 5 January 2010. The IASB announced then that it would post a working draft of the entire IFRS on its website this month to enable interested parties to see the revised measurement proposals in the context of the IFRS as a whole.

 

On 3 March 2010, Robert Garnett, IASB member, and Joan Brown, project manager, will hold a live webcast on the project. The webcast will focus on the revised measurement proposals but also address their interaction with the other requirements proposed in the working draft. IASB will announce further details of the webcast—including details of how to register—soon.

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