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  3. IAS 1 Amendments - Classification of Liabilities as Current or Non-current
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IAS 1 Amendments - Classification of Liabilities as Current or Non-current

Completed
Concluded
Didrik Thrane-Nielsen
Monica Franceschini
Ioana Kiss

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Project
28.03.2023

EFRAG's Endorsement Advice On Amendments to IAS 1

EFRAG has completed​​ its due process ​regarding the Amendments to IAS 1 Presentation of Financial Statements (‘the Amendments’) and has...

  • Read more about EFRAG's Endorsement Advice On Amendments to IAS 1
Project
21.12.2022

EFRAG seeks comments on its draft endorsement advice on amendments to IAS 1

EFRAG is consulting on its assessment of the Amendments to IAS 1 Presentation of Financial Statements against the technical criteria for use...

  • Read more about EFRAG seeks comments on its draft endorsement advice on amendments to IAS 1
Project
28.04.2022

EFRAG's Feedback Statement on the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants

​​EFRAG has published its Feedback Statement related to its Comment Letter on the IASB Exposure Draft ED/2021/9 Non-current Liabilities with...

  • Read more about EFRAG's Feedback Statement on the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants
25.03.2022

EFRAG's final comment letters on the IASB'S exposure drafts on Non-Current Liabilities with Covenants and Supplier Finance Arrangements

EFRAG has published its comment letters in response to the IASB's Exposure Drafts ED/2021/9 Non-Current Liabilities with Covenants and ED...

  • Read more about EFRAG's final comment letters on the IASB'S exposure drafts on Non-Current Liabilities with Covenants and Supplier Finance Arrangements
Project
28.02.2022

Deadline extensions for questionnaires related to Supplier Finance Arrangements and Non-Current Liabilities with Covenants

​EFRAG invites users and preparers to complete either or both of its online questionnaires on Non-Current Liabilities with Covenants (IAS 1)...

  • Read more about Deadline extensions for questionnaires related to Supplier Finance Arrangements and Non-Current Liabilities with Covenants
Project
15.02.2022

REMINDER - EFRAG encourages participation in its surveys on Supplier Finance Arrangements and Non-Current Liabilities

EFRAG invites users and preparers to complete either or both of its online questionnaires on Non-current Liabilities with Covenants and...

  • Read more about REMINDER - EFRAG encourages participation in its surveys on Supplier Finance Arrangements and Non-Current Liabilities
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