Classification of Liabilities (Amendments to IAS 1)
Initiative
Official name
EFRAG’s Draft Letter to the European Commission Regarding Endorsement of Classification of Liabilities as Current or Noncurrent and Deferral of Effective Date, Amendments to IAS 1 Presentation of Financial Statements
Type
Advice
Initiator
EFRAG
Submitted
06.11.2020
Doc. code
-
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
In force
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To be applied
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Relevant for
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Associated initiatives
Level 1
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Level 2
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Level 3 / Other
Amendments to IAS 1- Classification of Liabilities (Not directly effective)