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Extension - EFRAG seeks views on its draft endorsement advice on Classification of Liabilities as Current or Non-current and Deferral of Effective Date (Amendments to IAS 1) - 11 January 2021

The objective of the Amendments is to clarify one of the criteria in IAS 1 for classifying a liability as non-current - that is, the requirement for an entity to have the right to defer settlement of the liability for at least 12 months after the reporting period.

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