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IAS 1 — Disclosures about going concern

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IASB announces fourth webinar on PFS ED
07 Aug 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'. The IASB is introducing the exposure draft in a series of webinars.
IASB defers effective date of IAS 1 amendments
15 Jul 2020
The International Accounting Standards Board (IASB) has published 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Amendment to IAS 1)' deferring the effective date of the January 2020 amendments to IAS 1 by one year.
IASB announces third webinar on PFS ED
03 Jul 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'. The IASB is introducing the exposure draft in a series of webinars.
EFRAG, NASB, the NFF, and IASB to host joint outreach event on general presentation and disclosures in financial statements
08 Jun 2020
The European Financial Reporting Advisory Group (EFRAG), the Norwegian Accounting Standards Board (NASB), the Norwegian Society of Financial Analysts (NFF), and the IASB will host a joint webinar on 17 June 2020 on the IASB’s Exposure Draft ‘General Presentation and Disclosures’.
EFRAG final comment letter on deferral of IAS 1 effective date ED
05 Jun 2020
The European Financial Reporting Advisory Group (EFRAG) has published its final comment letter on the IASB exposure draft ED/2020/3 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Proposed amendment to IAS 1)'.
We comment on the IASB's proposal to defer the amendments to IAS 1
03 Jun 2020
We have responded to the IASB’s exposure draft ED/2020/3 'Classification of Liabilities as Current or Non-Current – Deferral of Effective Date'.
IASB announces webinars of PFS ED and on Goodwill DP
22 May 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements' and in March 2020 a discussion paper 'Business Combinations — Disclosures, Goodwill and Impairment' was published. Both consultation documents will see live webinars in early June.
FRC updates its COVID-19 guidance for companies to include reporting of exceptional items and APMs
20 May 2020
The Financial Reporting Council (FRC) has updated its COVID-19 guidance for companies to explain how they should report exceptional items and alternative performance measures (APMs) in their reports and accounts in light of COVID-19.
EFRAG draft comment letter on deferral of IAS 1 effective date ED
08 May 2020
The European Financial Reporting Advisory Group (EFRAG) has published a draft comment letter on the IASB exposure draft ED/2020/3 '3 Classification of Liabilities — Deferral of Effective Date (Proposed amendment to IAS 1)'.
IASB proposes to defer effective date of IAS 1 amendments
04 May 2020
The International Accounting Standards Board (IASB) has published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. Comments are requested by 3 June 2020.

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