IFRS 2023
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Book Publish Date
06-Dec-2023
This edition is the sole official printed version of the consolidated text issued by the International Accounting Standards Board (IASB) on January 1, 2023, and was translated by the Saudi Organization for Certified Public Accountants (SOCPA).
Dr. Abu-Ghazaleh underlined the most important amendments in the IFRS 2023, through the following table:
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Lease Liability in a Sale and Leaseback
Amendment to IFRS 16
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September 2022
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1 January 2024
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IFRS 16
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Non-current Liabilities with Covenants
Amendment to IAS 1
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November 2022
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1 January 2024
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IAS 1
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Amendments to Accounting Standards
Lease Liability in a Sale and Leaseback
Lease Liability in a Sale and Leaseback amends IFRS 16 by adding subsequent measurement requirements for sale and leaseback transactions.
Non-current Liabilities with Covenants
Non-current Liabilities with Covenants amends IAS 1 Presentation of Financial Statements. The amendments improve the information an entity provides when its right to defer settlement of a liability for at least twelve months is subject to compliance with covenants. The amendments also respond to stakeholders’ concerns about the classification of such a liability as current or non-current.