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We comment on the IASB's proposed amendments to IAS 37

  • Deloitte document (mid gray) Image

15 Apr 2019

We have responded to the IASB's exposure draft ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)' that was published in December 2018.

We support the decision of the Board to limit the proposed amendments to the addition of a definition of what constitutes cost of fulfilling a contract when assessing whether a contract is onerous and we agree that defining the cost of fulfilling a contract as those costs that relate directly to the contract provides the most relevant information.

Please download the full comment letter here.

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