The International Financial Reporting and Interpretations Committee has issued Draft Interpretation D2, Changes in Decommissioning, Restoration and Similar Liabilities. Under IAS 37, Provisions, Contingent Liabilities and Contingent Assets, changes in decommissioning, restoration and similar liabilities is recognized as a liability. The costs are included as part of the cost of an item of property, plant or equipment in accordance with IAS 16, Property, Plant and Equipment.

The proposed interpretation deals with accounting for changes in the estimated outflow of resources embodying economic benefits (e.g. cash flows), the current market-assessed discount rate and an increase that reflects the passage of time (also known as the unwinding of the discount).