Exposure Draft: Non-current Liabilities with Covenants
The proposed amendments would also defer the effective date of the 2020 amendments so that entities are not required to change their assessment of the classification of liabilities before the proposed amendments are in effect. The Board concluded that the proposed amendments would improve the information an
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IFRS Taxonomy 2017
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www.ifrs.orgDiscussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging is published by the International Accounting Standards Board (IASB) for comment only. Comments on the Discussion Paper need to be received by 17 October 2014 and should be submitted in writing to the address below or electronically using our ‘Comment on a proposal’ page.
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