{"id":783575,"date":"2024-04-05T12:44:07","date_gmt":"2024-04-05T09:44:07","guid":{"rendered":""},"modified":"2024-04-05T12:46:27","modified_gmt":"2024-04-05T09:46:27","slug":"ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/","title":{"rendered":"IFRB 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019"},"content":{"rendered":"

\"\"<\/p>\n

BDO has published IFR Bulletin 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 in the Classification of Liabilities.<\/p>\n

The IASB issued amendments to IAS 1 Presentation of Financial Statements in January 2020 (Classification of Liabilities as Current or Non-current). The amendments, among other changes, clarified the meaning of ‘settlement’ for the purpose of classifying a liability as current or non-current. The amendments are applicable for annual reporting periods beginning on or after 1 January 2024.<\/p>\n

BDO\u2019s IFR Bulletin analyses the effect of these amendments on the classification of liabilities as current or non-current, particularly in case of hybrid financial instruments (e.g. convertible debt), with American-style conversion options, which may be significantly affected by these amendments.<\/p>\n

Contact us<\/a> if you have additional questions.<\/p>\n

Source BDO Global<\/a><\/p>\n

DOWNLOAD<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

BDO has published IFR Bulletin 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 in the Classification of Liabilities. The IASB issued amendments to IAS 1 Presentation of Financial Statements in January 2020 (Classification of Liabilities as Current or Non-current). The amendments, among other changes, clarified the meaning of ‘settlement’ for the […]<\/p>\n","protected":false},"author":4489,"featured_media":547228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-783575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/783575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=783575"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/783575\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/547228"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=783575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=783575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=783575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}