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15 April 2019

Deloitte comments on the IASB's proposed amendments to IAS 37

Deloitte has responded to the IASB's ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)' that was published in December 2018.

Deloitte supports the decision of the IASB to limit the proposed amendments to the addition of a definition of what constitutes cost of fulfilling a contract when assessing whether a contract is onerous and Deloitte agrees that defining the cost of fulfilling a contract as those costs that relate directly to the contract provides the most relevant information.

Full press release

Full comment letter

© Deloitte LLP

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