1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Statement of financial position (paras. BCZ285-BCZ315)
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Statement of financial position (paras. BCZ285-BCZ315)

Comparing proposed amendment...
Classification of assets and liabilities as current or non-current (paragraphs 96-102 and B90-B108) (paras. BCZ285-BCZ312)
Line items to be presented in the statement of financial position (paragraphs 103-106 and B109-B111) (paras. BC313-BC315)
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