Onerous contracts: costs of fulfilling a contract (amendments to IAS 37)

Comments from ACCA on the exposure draft issued for comment by the IASB.

ACCA welcomes the opportunity to provide views in response to the IASB’s proposed amendments to IAS 37. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.

Read the consultation response to get ACCA's view on the expore draft.