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International Accounting Standard 37: Provisions, contingent liabilities and contingent assets

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies. | IAS 37 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 37 and its accompanying guidance have been amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 10 Events after the Reporting Period (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003) • IFRS 3 Business Combinations (issued March 2004) • IFRS 4 Insurance Contracts (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) (issued August 2005) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008).† The following Interpretations refer to IAS 37: • SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (issued December 2001) • SIC-29 Service Concession Arrangements: Disclosures (issued December 2001 and subsequently amended) • IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (issued May 2004) * effective date 1 January 2009 † effective date 1 July .