Skip to main

Scheduled Maintenance Friday 24 April

Maintenance is scheduled between 9pm - 12 am AEST, Friday 24 April 2026 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No longer in force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:

Latest version
F2015C0043221 January 2015 - 30 December 2017

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


Legislation text