Associazione ESSPER periodici italiani di economia, scienze sociali e storia
Autore: Bianchi, Stefano Titolo: Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants Periodico: Financial reporting Anno: 2023 - Fascicolo: 1 - Pagina iniziale: 127 - Pagina finale: 134
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.