Classification of Liabilities ED/2015/1

The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to IAS 1 Presentation of Financial Statements to clarify the criteria for the classification of a liability as either current or non-current. This topic is the subject of paragraphs 69–76 of IAS 1.

Etiketter: FAR tycker, Redovisning