Comment dealine for EFRAG draft endorsement advice on Amendments to IAS 1
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Classification of Liabilities as Current or Non-current', 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date' and 'Non-current Liabilities with Covenants' ('the Amendments'). Comments are requested by 1 March 2023.