On 31 October, the International Accounting Standards Board (IASB) published 'Non-current Liabilities with Covenants (Amendments to IAS 1)' to clarify how the conditions with which an entity must comply within …
On 2 March 2022, the amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclosure of Accounting Policies were endorsed by the European C…
On 12 February 2021, the International Accounting Standards Board (IASB) issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclo…
On 13 January 2021, the IFRS Foundation issued educational material, 'Going concern — a focus on disclosure', which intends to support companies in its implementation of the requirements related to the preparat…
On 15 July 2020, the International Accounting Standards Board (IASB) published 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Amendment to IAS 1)' deferring the effective…
On 29 November 2019, Amendments to IAS 1 and IAS 8 Definition of Material were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (…
On 23 January 2020, the International Accounting Standards Board (IASB) issued 'Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)' providing a more general approach to the classifica…
On 31 October, the International Accounting Standards Board (IASB) issued ‘Definition of Material (Amendments to IAS 1 and IAS 8)’ to clarify the definition of ‘material’ to make it easier for companies to make…