Classification of Debt with Covenants as Current or Non-current – AcSB

Date recorded:

At its meeting on December 6-7, 2021, the AcSB received an overview of the IASB’s Exposure Draft. The AcSB encourages stakeholders to share their views on the Exposure Draft by submitting their response letters to the IASB by March 21, 2022, with a copy to the AcSB. If respondents would like the Board to consider their comments before finalizing its letter to the IASB, they should submit their response letters to the AcSB before March 4, 2021. The AcSB will discuss a draft of its response letter at its meeting in February 2022. 

Review the Executive Summary on the AcSB's Web site.

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