{"id":53679,"date":"2015-02-10T13:55:57","date_gmt":"2015-02-10T13:55:57","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=11196d346ad0f1575bee1950614327da"},"modified":"2015-02-10T13:55:57","modified_gmt":"2015-02-10T13:55:57","slug":"iasb-proposes-amendments-to-ias-1-to-clarify-the-classification-of-liabilities","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=53679","title":{"rendered":"IASB proposes amendments to IAS 1 to clarify the classification of liabilities"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IAS 1 &#8216;Presentation of Financial Statements&#8217;. The amendments aim at a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. Comments are requested by 10 June 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IAS 1 &#8216;Presentation of Financial Statements&#8217;. The amendments aim at a more general approach to the classification of liabilities under IA&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53679"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53679"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53679\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}