{"id":547219,"date":"2024-04-05T12:44:07","date_gmt":"2024-04-05T09:44:07","guid":{"rendered":"https:\/\/eba.com.ua\/?p=547219"},"modified":"2024-04-05T12:46:27","modified_gmt":"2024-04-05T09:46:27","slug":"ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/","title":{"rendered":"[:ua]IFRB 2024\/02 \u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u041c\u0421\u0411\u041e 1 \u2014 \u0420\u043e\u0437&#8217;\u044f\u0441\u043d\u0435\u043d\u043d\u044f \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u0435\u0440\u043c\u0456\u043d\u0443 \u00ab\u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a\u00bb[:en]IFRB 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-547226 size-large\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-1024x538.jpg 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-300x158.jpg 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-768x403.jpg 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-650x341.jpg 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3.jpg 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-800x420.jpg 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/Osnovni-napryamy-tsyfrovoyi-transformatsiyi-2kopyya-3-170x90.jpg 170w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has published IFR Bulletin 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 in the Classification of Liabilities.<\/p>\n<p style=\"font-weight: 400;\">The IASB issued amendments to IAS 1 Presentation of Financial Statements in January 2020 (Classification of Liabilities as Current or Non-current). The amendments, among other changes, clarified the meaning of &#8216;settlement&#8217; for the purpose of classifying a liability as current or non-current. The amendments are applicable for annual reporting periods beginning on or after 1 January 2024.<\/p>\n<p style=\"font-weight: 400;\">BDO\u2019s IFR Bulletin analyses the effect of these amendments on the classification of liabilities as current or non-current, particularly in case of hybrid financial instruments (e.g. convertible debt), with American-style conversion options, which may be significantly affected by these amendments.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us\">Contact us<\/a> if you have additional questions.<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/ifrb-2024-02-amendments-to-ias-1-%E2%80%93-clarification-of-the-meaning-of-%E2%80%98settlement%E2%80%99-in-the-classificatio\">BDO Global<\/a><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/9000f1ed-6ced-474e-8ae3-8619a91a6f29\/IFRB-2024-02-Amendments-to-IAS-1-Meaning-of-settlement.pdf?ext=.pdf\">DOWNLOAD<\/a><\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has published IFR Bulletin 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 in the Classification of Liabilities. The IASB issued amendments to IAS 1 Presentation of Financial Statements in January 2020 (Classification of Liabilities as Current or Non-current). The amendments, among other changes, clarified the meaning of &#8216;settlement&#8217; for the [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":547228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IFRB 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRB 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published IFR Bulletin 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019 in the Classification of Liabilities. The IASB issued amendments to IAS 1 Presentation of Financial Statements in January 2020 (Classification of Liabilities as Current or Non-current). The amendments, among other changes, clarified the meaning of &#8216;settlement&#8217; for the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-05T09:44:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-05T09:46:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/04\/BDO_2_05052024.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/\",\"url\":\"https:\/\/eba.com.ua\/ifrb-2024-02-popravky-do-msbo-1-roz-yasnennya-znachennya-terminu-rozrahunok\/\",\"name\":\"[:ua]IFRB 2024\/02 \u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u041c\u0421\u0411\u041e 1 \u2014 \u0420\u043e\u0437'\u044f\u0441\u043d\u0435\u043d\u043d\u044f \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u0435\u0440\u043c\u0456\u043d\u0443 \u00ab\u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a\u00bb[:en]IFRB 2024\/02 Amendments to IAS 1 \u2013 Clarification of the Meaning of \u2018Settlement\u2019[:] - 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