Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) - (02-01-2019)
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In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The amendments specify the costs an entity includes in determining the ‘cost of fulfilling’ a contract for the purpose of assessing whether a contract is onerous.
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