Need to know — IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants

Published on: 26 Nov, 2021

This Need to know outlines the proposals included in Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1), published by the International Accounting Standards Board (Board) in November 2021.


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