IASB December 2009
15 December 2009
The Board decided in October 2009 to re-expose for further comment one section of a proposed new standard to replace IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
IASB November 2009
19 November 2009
The Board considered the proposed measurement requirements for liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
IASB July 2009
22 July 2009
The Board discussed proposed amendments to the measurement requirements in IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
IASB June 2009
17 June 2009
The Board continued its discussions on the project to amend IAS 37 Provisions, Contingent Liabilities and Contingent Assets and considered:
IASB April 2009
23 April 2009
The Board previously decided tentatively that liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets should be measured at the amount the entity would rationally pay at the end of the reporting period to be relieved of the present obligation, ie to settle it or to transfer it to a third party.
IASB December 2008
16 December 2008
The exposure draft of proposed amendments to IAS 37, published in 2005, proposes to eliminate from IAS 37 the term ‘contingent liability’.
IASB May 2008
22 May 2008
In 2005, the Board published an exposure draft of proposed amendments to IAS 37 and IAS 19. At this meeting, the Board considered comments received on the exposure draft’s proposals for termination benefits and made the following tentative decisions:
IASB April 2008
16 April 2008
The Board considered draft text relating to the measurement of liabilities. It was tentatively decided that the measurement requirements should be included in the body of the standard, with application guidance being in an appendix.