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IASB proposes amendments to IAS 37

The IASB has published for public comment the Exposure Draft “Onerous Contracts—Cost of Fulfilling a Contract”. The ED proposes amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets to specify which costs a company should include when assessing whether a contract will be loss-making.

The deadline for commenting on the proposals is 15 April 2019.

For further information please refer to the IASB website.

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