Exposure Draft: Non-current Liabilities with Covenants
subject to compliance with specified conditions (often referred to as ‘covenants’) within twelve months after the reporting period. In response to questions from stakeholders, the IFRS Interpretations Committee (Committee) published a tentative …
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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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