IFRS Accounting Standards In Practice – Classification of Loans as Current or Non-current (2025/26)
IFRS Accounting Standards In Practice – Classification of Loans as Current or Non-current (2025/26)
BDO has published IFRS Accounting Standards In Practice – Classification of Loans as Current or Non-current (2025/2026).
BDO’s publication provides an overview of the requirements of IAS 1 Presentation of Financial Statements related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current or non-current, along with application of the flow chart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.
BDO’s publication provides an overview of the requirements of IAS 1 Presentation of Financial Statements related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current or non-current, along with application of the flow chart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.