This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpre
