Liabilities

Title Description
IAS 37 — Changes in decommissioning, restoration, and similar liabilities Completed 2004. IFRIC 1 'Changes in Existing Decommissioning, Restoration and Similar Liabilities' was issued on 27 May 2004.
IAS 37 — Interests in decommissioning and environmental rehabilitation funds Completed 2004. IFRIC 5 'Rights to Interests Arising from Decommissioning, Restoration and Environmental Funds' was issued on 15 December 2004.
IAS 37 — Obligating event in the light of the EU Directive on waste electrical and electronic equipment Completed 2005. IFRIC 6 'Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment' was issued on 1 September 2005.
IAS 37 — Onerous contracts Completed 2020. The IASB issued 'Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37)' on 14 May 2020.
IAS 37/IFRIC 6 — Levies charged for participation in a market on a specified date Completed 2013. The IASB issued IFRIC 21 'Levies' on 20 May 2013.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.