Provisions - Targeted Improvements to IAS 37, Exposure draft consultation | EFRAG

EFRAG Issues Feedback Statement on the IASB’s Exposure Draft Provisions – Targeted Improvements

EFRAG backs IASB's IAS 37 measurement proposals but flags concerns over increased ambiguity in provision recognition criteria

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EFRAG Submits Comment Letter on IASB’s Exposure Draft Provisions – Targeted Improvements

EFRAG has submitted its Comment Letter on the IASB’s Exposure Draft Provisions—Targeted Improvements

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When Should a Levy Provision Be Recognised? EFRAG Seeks Views from Financial Statements Users

Have five minutes? Share your views on when to recognise a levy provision for the most useful reporting. Survey closes on 28 February 2025.

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EFRAG Seeks Stakeholders’ Views on Aspects of the Proposed Amendments to IAS 37

Share your input on the IASB's proposed changes by 27 February via the new dedicated survey.

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EFRAG’s Draft Comment Letter on the IASB ED Provisions—Targeted Improvements

EFRAG has issued its Draft Comment Letter on the IASB ED
Provisions—Targeted Improvements (Proposed amendments to IAS 37).

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EFRAG requests an extension of the comment period on the Exposure Draft Provisions -Targeted Improvements

EFRAG requested the IASB to extend the comment period on the Exposure Draft Provisions -Targeted Improvements (ED) to 12 May 2025.

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