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IASB proposes amendments to requirements for non-financial liabilities (IAS 37)
The IASB has issued an ED proposing amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets
The International Accounting Standards Board’s (the IASB) Exposure Draft Provisions—Targeted Improvements, Proposed amendments to IAS 37 proposes targeted amendments to selected elements of the requirements for the recognition and measurement of provision.
Comments are due by 12 March 2025.