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Standards January 2020 Amendments to IAS 1 Classification of Liabilities as Current or Non-current Classification of Liabilities as Current or...

IFRS in Focus January 2020 IFRS in Focus IASB proposes new Standard titled General Presentation and Disclosures This IFRS in Focus outlines the proposed new IFRS Standard General Presentation and Disclosures set out in Exposure Draft of the same title, published by the International Accounting Standards Board (IASB) in December 2019. Contents Background The proposed amendments Transitio...

IFRS Global Office January 2020 IFRS on point Financial Reporting Developments and Information from December 2019 International headlines IASB proposes new Standard on general presentation and disclosures in The International Accounting Standards Board (IASB) has published an Exposure Draft of a new Standard titled General Presentation and Disclosures that is intended to replace IAS 1. C...

A Closer Look Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform Talking points • The Interest Rate Benchmark Reform amendments to Financial Instruments and Financial Instruments: Recognition and Measurement issued in September 2019 introduced new disclosures to Financial Instruments: Disclosures. apply to annual repor...