United States

In the Headlines: Classification of Liabilities – Proposed Amendments to IAS 1

Apr 06, 2015
From the Financial Reporting Network and the IFRS Institute

In the Headlines 15-3 summarizes the IASB’s proposed amendments to IAS 1, Presentation of Financial Instruments, which would clarify how entities should classify liabilities on the balance sheet by amending the classification criteria. The comment period ends June 10.

Read In the Headlines 15-3