IASB Exposure Draft, Classification of Liabilities, Proposed amendments to IAS 1On 10 June 2015, the AICD lodged a submission with the International Accounting Standards Board in response to its exposure draft, Classification of Liabilities, Proposed amendments to IAS 1.Â
In our submission the AICD supports the proposed amendments to clarify when an entity should classify a liability as either current or non-current in the financial statements.
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