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 2021 but before 1 January 2022. It takes into account amendments up to and including 6 March 2020 and was prepared on 21 July 2021 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
