Amendments to IAS 1- Classification of Liabilities

Topic area:
Status: 03.12.2021 |
Archived
Key words:
IFRS
Initiative
Official name
Classification of Liabilities as Current or Non-currents - Proposed amendments to IAS 1
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
10.02.2015
Doc. code
Summary
Status
Status

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Current version
Final version
23.01.2020
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
Endorsement advice of amendments to IAS 1: classification of liabilities and non-current liabilities with covenants (non-binding, EU)
Amendment to IAS 1 - Non-current Liabilities with Covenants (non-binding, INT)

Source: IASB, Classification of Liabilities as Current or Non-currents - Proposed amendments to IAS 1, 2020