The International Accounting Standards Board expects to publish the Exposure Draft Non-current Liabilities with Covenants on 19 November 2021.

The document will be available to download from the Open for comment section and from the project page. To comment on the Exposure Draft you will need to have an IFRS Foundation account, which can be created here.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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Standards development
Consultative documents
IAS 1 Presentation of Financial Statements

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