IFRS Perspectives - Q1 2024
Current/noncurrent classification of liabilities: IAS 1 amendments, Own use scope exemption under IFRS® Accounting Standards, Current/noncurrent debt classification: IFRS® Accounting Standards vs US GAAP
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Current/noncurrent classification of liabilities: IAS 1 amendments
New guidance effective in 2024 may affect balance sheet presentation under IFRS® Accounting Standards.
Insight
Current/non-current debt classification: IFRS® Accounting Standards vs US GAAP
Top differences between IAS 1 amended and ASC Topic 470 when classifying debt as current or non-current.
Insight
Own use scope exemption under IFRS® Accounting Standards
Objective, scope, and practical implications for power purchase agreements (PPAs)
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