Objective of amendment in IAS 37 is mainly "to clarify the measurement of liabilities in IAS 37. At present the measurement requirements in IAS 37 are vague. As a result, entities use different measures"
But in my opinion 'Standards' do not necessarily embody methodology, it will make the IAS more clumsy; instead if required, there should be separate guidance note on each topic. So .. I m afraid ... these effort are going to mess the 'Standards' like old enactments

what is your opinion???