iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 1 'Langfristige Schulden mit Nebenbedingungen'

Published on: 01 Nov 2022

On 31 October 2022, the IASB issued Non-current Liabilities with Covenants (Amendments to IAS 1) to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for annual periods beginning on or after 1 January 2024.

This German-language newsletter outlines the amendments.


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