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AASB 137

Provisions, Contingent Liabilities and Contingent Assets

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2022

Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
INT 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
INT 12 Service Concession Arrangements
INT 21 Levies
INT 1019 The Superannuation Contributions Surcharge
INT 1052 Tax Consolidation Accounting

IASB Extras
IASB Basis for Conclusions

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Various agenda decisions (latest dated July 2022)

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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