Amendment to IAS 1 - Non-current Liabilities with Covenants

Topic area:
Status: 11.11.2022 |
Archiviert
Key words:
IFRS
Initiative
Official name
Non-current Liabilities with Covenants - Amendments to IAS 1
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
19.11.2021
Doc. code
ED/2021/9
Summary
Status
Status

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Current version
Final version
31.10.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IAS 1- Classification of Liabilities (non-binding, INT)
Endorsement advice of amendments to IAS 1: classification of liabilities and non-current liabilities with covenants (non-binding, EU)
IFRS Accounting Taxonomy 2022 - Update 2: IFRS 16 Lease Liability (non-binding, INT)

Source: IASB, ED/2021/9, 2022