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Exposure Draft: Non-current Liabilities with Covenants
[Draft] Amendments to IAS 1 Presentation of Financial Statements. Paragraphs 71, 72A and 139U are amended. Paragraphs 72B–72C, 76ZA and 139V are added. Deleted text is struck through and new text is underlined. Paragraphs 69 and 74–75 are not amended but have been included for ease of reference.
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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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