Autori: Teodori, Claudio, Veneziani, Monica, Carini, Cristian, Rocca, Laura
Titolo: Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"
Periodico: Financial reporting
Anno: 2023 - Fascicolo: 1 - Pagina iniziale: 67 - Pagina finale: 96

The International Accounting Standards Board (IASB) in January 2020 is-sued ?Classification of Liabilities as Current or Non-current?, which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted.




SICI: 2036-671X(2023)1<67:ETACPO>2.0.ZU;2-O
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73587&Tipo=Articolo PDF

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