1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Statement of financial position (paras. BC38A-BC48)
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Statement of financial position (paras. BC38A-BC48)

Comparing proposed amendment...
Information to be presented in the statement of financial position (paragraphs 54-55A) (paras. BC38A-BC38G)
Current assets and current liabilities (paragraphs 68 and 71) (paras. BC38H-BC38K)
Classification of the liability component of a convertible instrument (paragraph 69) (paras. BC38L-BC38P)
Current liabilities (paragraphs 69–76B) (paras. BC39-BC48H)
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