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21 February 2025

AFME: Exposure Draft – Provisions – Targeted Improvements - Proposed Amendments to IAS 37

Question 2—Measurement—Expenditure required to settle an obligation
The IASB proposes to specify the costs an entity includes in estimating the future expenditure required to settle an obligation (paragraph 40A).
Paragraphs BC63–BC66 of the Basis for Conclusions explain the...

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