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IAS 37 Provisions, Contingent Liabilities and Contingent Assets is one of the foundational IFRS® Accounting Standards. It deals with all types of provisions not addressed by specific accounting standards.

On this page, you will find materials addressing both general and topic-specific guidance, providing insights into how to apply IAS 37 as well as keeping you up to date with the latest developments. 

For illustrative disclosures about provisions in the interim and annual financial statements, see our Guides to financial statements.

Some provisions may increase and be recognised sooner under proposed changes to IAS 37
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