Skip to main

Scheduled Maintenance - Tuesday 30 December 2025 from 8pm AEST

Maintenance is scheduled between 8.00 - 11.30 pm AEST, Tuesday 30 December 2025 and the site may be unavailable or slow during this time.

AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2005B0156815 July 2004 - 15 June 2007

When applicable, this Standard supersedes AASB 1044 - Provisions, Contingent Liabilities and Contingent Assets - October 2001.


Legislation text