Proposte di modifica allo IAS 37 – Provisions, Contingent Liabilities and Contingent Assets

ABSTRACT: Stakeholders have told the International Accounting Standards Board (IASB) that IAS 37 – Provisions, Contingent Liabilities and Contingent Assets generally works well in practice, but three aspects of the Standard cause problems. They suggested the IASB could resolve these problems with targeted improvements. The IASB published in November 2024 an Exposure Draft including proposals for such improvements. The first proposed amendment refers to one of the criteria for recognising a provision: the requirement for the entity to have a present obligation as a result of a past event (so called present obligation recognition criterion). The other proposed amendments address two aspects of the requirements for measuring a provision, those relating to:the costs an entity includes in estimating the future expenditure required to settle its present obligation and the rate an entity uses to discount that future expenditure to its present value. The IASB is also proposing amendments to the Guidance on implementing IAS 37 Provi- sions, Contingent Liabilities and Contingent Assets.

KEYWORDS: Provisions, present obligation recognition criterion, Conceptual Framework, past event, obligating event, levies, practical ability to avoid, no realistic alternative to settling, threshold-triggered cost, at a point in time, over time, non-performance risk