Text this: Commentary provided to Accounting and Corporate Regulatory Authority submitted through Institute of Certified Public Accountants of Singapore: ED Measurement of Liabilities in IAS 37

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 /_____// | || | ||  /_   _//  /_   _// | || | || 
 `____ `  | || | ||  `-| |,-    -| ||-  | || | || 
 /___//   | \\_/ ||    | ||     _| ||_  | \\_/ || 
 `__ `     \____//     |_||    /_____//  \____//  
 /_//       `---`      `-`'    `-----`    `---`   
 `-`