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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1683
Title: A critical analysis of current developments on reporting of non-current liabilities with covenants
Authors: Pham Thanh Thao 
Keywords: IAS 1;Current liabilities;Non-current liabilities;Statement of financial position
Issue Date: 2023
Abstract: 
IAS 1 governs how entities deliver necessary information to their various users regarding a company's status in the past and current period. However, criteria for the classification of liabilities in the balance sheet continue to cause uncertainty and anxiety. Especially when the obligations are subject to stated conditions or covenants, which may cause additional uncertainty for both preparers and readers of the financial statement in general, and the statement of financial position in particular. The IASB addressed this in their initiative to modify IAS 1, by giving improved guidance and improving the category and presentation of non-current liabilities in financial statements with covenants. This paper investigates the development of this project using a combined method of qualitative and quantitative research. Following that, the Board could make suggestions for additional development in their endeavor to deal with the misunderstanding in such setting
URI(1): https://epub.vgu.edu.vn/handle/dlibvgu/1683
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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