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.