Classement d’un emprunt assujetti à des clauses restrictives en tant que passif courant ou non courant – International Accounting Standards Board
At its meeting on July 20-21, 2021, the IASB discussed requirements for the transition to, and early application of, the proposed amendments to IAS 1. The Board also discussed due process, including permission to begin the balloting process.
The Board tentatively decided to: (i) require entities to apply the proposed amendments retrospectively in accordance with IAS 8; and (ii) provide no exemption for first-time adopters.
The Board also tentatively decided to permit an entity to apply the proposed amendments earlier than the effective date. All of the Board members confirmed they were satisfied the Board has complied with the applicable due process requirements and has undertaken sufficient consultation and analysis to begin the process for balloting the exposure draft. The Board plans to publish the exposure draft in the fourth quarter of 2021.
At its meeting on July 20-21, 2021, the IASB discussed requirements for the transition to, and early application of, the proposed amendments to IAS 1. The Board also discussed due process, including permission to begin the balloting process.
The Board tentatively decided to: (i) require entities to apply the proposed amendments retrospectively in accordance with IAS 8; and (ii) provide no exemption for first-time adopters.
The Board also tentatively decided to permit an entity to apply the proposed amendments earlier than the effective date. All of the Board members confirmed they were satisfied the Board has complied with the applicable due process requirements and has undertaken sufficient consultation and analysis to begin the process for balloting the exposure draft. The Board plans to publish the exposure draft in the fourth quarter of 2021.
À sa réunion des 20 et 21 juillet 2021, l’IASB a discuté des exigences concernant l’adoption et l’application anticipée des modifications proposées d’IAS 1. Il a également discuté de la procédure officielle, y compris de la permission d’enclencher la procédure de vote.
L’IASB a pris la décision provisoire i) d’exiger des entités qu’elles appliquent les modifications proposées de façon rétrospective, conformément à IAS 8, et ii) de n’accorder aucune dispense aux premiers adoptants.
Il a également pris la décision provisoire de permettre à une entité d’appliquer les modifications proposées avant leur date d’entrée en vigueur. Tous les membres de l’IASB ont confirmé que l’IASB a respecté les exigences de la procédure officielle et que les consultations ainsi que les analyses effectuées sont suffisantes pour soumettre l’exposé-sondage au vote. L’IASB prévoit publier l’exposé-sondage au cours du quatrième trimestre de 2021.
Consulter le bulletin IASB Update et le balado sur le site web de l’IASB (en anglais).
