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IFRS® Perspectives – March 2024

A collection of articles providing updates on current IFRS® Accounting Standards relevant to US companies.

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IFRS® Perspectives – March 2024
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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.
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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.
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Own use scope exemption under IFRS® Accounting Standards

Objective, scope, and practical implications for power purchase agreements (PPAs)

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