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/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. |