Endorsement advice of amendments to IAS 1: classification of liabilities and non-current liabilities with covenants
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of Amendments to IAS 1: Non-current Liabilities with Covenants, Amendments to IAS 1: Classification of Liabilities as Current or Non-current and Amendment to IAS 1: Classification of Liabilities as Current or Non-current - Deferral of Effective Date
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
06.11.2020
Doc. code
-
Summary
Status
Status
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Current version
Final version
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)
Amendment to IAS 1 - Non-current Liabilities with Covenants
(non-binding, INT)
Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of Amendments to IAS 1: Non-current Liabilities with Covenants, Amendments to IAS 1: Classification of Liabilities as Current or Non-current and Amendment to IAS 1: Classification of Liabilities as Current or Non-current - Deferral of Effective Date, 2023