Compilation details
Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets (as amended)
Compilation details are not part of AASB 137.
This compiled Standard applies to annual periods beginning on or after 1 July 2026 but before 1 January 2027. It takes into account amendments up to and including 28 January 2026 and was prepared on 14 October 2026 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 137 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments to Standard
Table of amendments to guidance
