by pieter@pvdz.co.za | Sep 13, 2024 | Financial instruments
In May 2024, the International Accounting Standards Board (IASB) amended IFRS 9 Financial Instruments (‘IFRS 9’). The amendments, among other things, address the classification and measurement of financial assets with contingent features in their...
by pieter@pvdz.co.za | Aug 2, 2022 | Liabilities, Presentation and disclosure
IAS 1 Presentation of Financial Statements deals with, amongst others, the classification of assets and liabilities as current and non-current. The requirements to classify liabilities as current or non-current were amended in 2020 (click here for the amendment). The...