Classification of Liabilities as Current or Non-current: PwC In brief (2024)

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  • PwC
  • The IASB issued a narrow-scope amendment to IAS 1, ‘Presentation of Financial Statements’, to clarify that liabilities are classified as either current or non-current, depending on the rights that exist at the end of the reporting period.
  • IAS 1
  • debt classification
  • covenants breach
  • waiver
  • liabilities classifciation
  • Accounting
  • <alt> <li xml:lang="x-default">Classification of Liabilities as Current or Non-current: PwC In brief</li> </alt> uuid:427FFE36-9540-4816-92BE-19125EC0638D uuid:3230ec66-7e2b-4862-9449-71954f4ffed0 2020-02-13T14:40:11.000Z 2020-02-13T14:40:11.000Z 2020-01-31T10:38:02.000Z
  • pwc:services/audit_and_assurance/ifrs_reporting
  • pwc-content-type:publication
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    Classification of Liabilities as Current or Non-current: PwC In brief (2024)
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