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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
DC FieldValueLanguage
dc.contributor.authorPham Thanh Thaoen_US
dc.date.accessioned2023-09-13T06:53:37Z-
dc.date.available2023-09-13T06:53:37Z-
dc.date.issued2023-
dc.identifier.urihttps://epub.vgu.edu.vn/handle/dlibvgu/1683-
dc.description.abstractIAS 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 settingen_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectIAS 1en_US
dc.subjectCurrent liabilitiesen_US
dc.subjectNon-current liabilitiesen_US
dc.subjectStatement of financial positionen_US
dc.titleA critical analysis of current developments on reporting of non-current liabilities with covenantsen_US
dc.typeThesisen_US
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
item.languageiso639-1other-
Appears in Collections:Finance & Accounting (FA)
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