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.


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SICI: 2036-671X(2023)1<127:DWSSAT>2.0.ZU;2-C
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73589&Tipo=Articolo PDF

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