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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Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.

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