To search mask

archived

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.

Topics

Continue reading with a PwC Plus-Subscription

  • verified Information source
  • daily updates
  • completely searchable articles (with refiner)
  • tailored alert

Free 30 days trial period

Register for the free PwC Plus account

Please log in to read the article

More details on PwC Plus

To search mask
To the top
FAQ/Feedback

© 2017 - 2024 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.