Classification of liabilities as current or non-current has been clarified by a recently issued amendment in IAS 1

12/02/2020

On 20 January 2020 IASB issued Amendments in IAS 1 whereby the classification of liabilities as current or non-current is clarified. Main clarifications are summarised below.

ՀՀՄՍ 1-ի փոփոխություններ` պարտավորությունների որպես ընթացիկ կամ ոչ ընթացիկ դասակարգման հստակեցում

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Classification of liabilities as current or non-current has been clarified by a recently issued amendment in IAS 1