AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - August 2015 (Cth)

Compiled AASB Standard AASB 137

Provisions, Contingent Liabilities and Contingent Assets

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2023. It incorporates relevant amendments made up to and including 15 December 2022. Prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board. Compilation no. 5

Compilation date: 31 December 2022

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Other enquiries Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au

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