Global Standards for the world economy

Wednesday 03 March 2021

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Work plan for IFRSs

Liabilities - amendments to IAS 37 (Paused)

Project milestones


This project is paused until the IASB concludes its ongoing deliberations about its future work plan (visit the Agenda consultation project page for more information).

IAS 37 addresses liabilities of uncertain timing or amount that are not within the scope of another standard. The objective of this project is to develop a new IFRS to replace IAS 37.

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Project news

8 September 2010 This project will be discussed by the Board at their September 2010 meeting. For more information and observer notes as they become available, please click here

7 Apr 2010  IASB Staff Paper Recognising liabilities arising from lawsuits posted to IASB website

24 Mar 2010 Comment period for exposure draft extended to 19 May 2010

Click here to see all previous project news on this project.


Last IASB meeting update 

16 November 2010 The IASB considered comments received on the recognition criteria proposed in the working draft IFRS that the staff had posted on the IASB's website in February 2010.

Click here to access all previous IASB updates on this project.

Click here to listen to the IASB meeting audio playback.


Next discussion by the IASB

This project will not be discussed again by the Board until after June 2011. In the meantime, the staff will consult informally on tentative decisions taken in November 2010.


Page last updated: 26 January 2011

Related information

Click here  for a Snapshot summary of the January 2010 exposure draft

Click here  to view the working draft of the proposed new IFRS

Click here to view a staff paper on how new recognition criteria applies to lawsuits


Cliquez ici pour consulter l'avant-projet de la nouvelle IFRS.

Project contacts

Joan Brown
Senior Research Manager