IASB defers effective date of amendments to IAS 1
On 15 July 2020, the IASB published an amendment to the amendments to IAS 1. It defers by one year the effective date of these amendments, which relate to the classification of liabilities as current or non-current.
Keywords: Mazars, Thailand, IFRS, IASB, IAS 1
21 October 2020
The amendments will now be mandatory for financial periods commencing on or after 1 January 2023 and shall be applied retrospectively. Early application is permitted.
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