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AASB 137

Provisions, Contingent Liabilities and Contingent Assets

Operative Date Reporting periods beginning on or after 1 July 2025 but before 1 July 2026 that end on or after 28 February 2026

Amendments incorporated in this Version
AASB 2026-1 re Disclosures about Uncertainties in the Financial Statements [PDF 323kB]
Explanatory Statement for AASB 2026-1 [PDF 225kB]

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

IFRS IC Agenda Decisions
Various agenda decisions (latest dated April 2024)

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

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