IAS 37

International Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets.

Issued by the International Accounting Standards Board.

See also

• Constructive obligation
• Contingent assets
• Contingent liabilities
• FRS 102
• International Accounting Standards (IAS)
• International Financial Reporting Standards (IFRS)
• Obligating event
• Provision

Other resources

• IAS 37 - IAS Plus
• IAS 37 text - IFRS