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IAS 1 — Disclosures about going concern

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EFRAG endorsement status report 28 August 2020
28 Aug 2020
The endorsement status report has been updated to reflect that the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' on 27 August 2020 and that EFRAG published a draft endorsement advice letter on the amendments on 28 August 2020.
Need to Know — IASB defers effective date for 'Classification of Liabilities as Current or Non-current'
23 Jul 2020
This Need to Know addresses the recent amendment Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendment to IAS 1) issued by IABS on 15 July 2020.
Deloitte comment letter on the IASB's proposal to defer the effective date of recent IAS 1 amendments
03 Jun 2020
We have commented on IASB exposure draft ED/2020/3, "Classification of Liabilities as Current or Non-Current – Deferral of Effective Date," which was published by the IASB on 4 May 2020. The ED proposes to defer the effective date of the January 2020 amendments to IAS 1 by one year.
Need to know — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current'
06 May 2020
This publication discusses proposed amendments to IAS 1 'Presentation of Financial Statements' set out in IASB Exposure Draft ED/2020/3 'Classification of Liabilities as Current or Non-current—Deferral of Effective Date'.
Need to know — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current
31 Jan 2020
This 'Need to know' addresses the recent amendments 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.
IFRS in Focus — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current
29 Jan 2020
This 'IFRS in Focus' addresses the recent amendments 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.
EFRAG endorsement status report 23 January 2020
23 Jan 2020
The endorsement status report has been updated to reflect the IASB's issuance of 'Classification of Liabilities as Current or Non-current (amendments to IAS 1 Presentation of Financial Statements)'.
Need to know — IASB proposes new Standard titled 'General Presentation and Disclosures'
17 Jan 2020
This Need to know newsletter explains the recently published exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'.
EFRAG endorsement status report 11 December 2019
11 Dec 2019
The endorsement status report has been updated to reflect that the European Commission has published a Commission Regulation endorsing the IASB's finalised pronouncement, 'Definition of Material — Amendments to IAS 1 (Presentation of Financial Statements) and IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors)'.
EFRAG endorsement status report 9 December 2019
09 Dec 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Amendments to References to the Conceptual Framework in IFRS Standards'.

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