Joint Outreach on the IASB’s Exposure Draft “Provisions – targeted improvements to IAS 37”

The German Accounting Standards Committee e.V. (ASCG), together with the IASB, the EFRAG and the national standard-setters from Austria (AFRAC) and Switzerland (FER), had conducted a joint outreach event. Subject of the event was the IASB’s Exposure Draft ED/2024/8 Provisions – targeted improvements (proposed amendments to IAS 37). During this event, some 60 participants were informed about the proposals in the Exposure Draft, have exchanged views and discussed questions.

Subsequently, we hereby publish a short summary report in German and in English as well as a condensed version of the presentation.