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The International Accounting Standards Board expects to issue Non-current Liabilities with Covenants, amending IAS 1 Presentation of Financial Statements, on 31 October 2022.

IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the Standards Navigator and the Non-current Liabilities with Covenants project page. IFRS Digital and Print subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.

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

To ensure you are up to date with all our forthcoming publications, you can choose to sign up to receive these news stories as email alerts. To do this, sign in, go to your dashboard and choose to follow 'Standards development', 'Consultative documents' and 'Standards, Amendments and Interpretations' from the 'Categories' section. You must have an IFRS Foundation account—registration is free.

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IFRS Accounting Standards development
IFRS Accounting Standards, Amendments and Interpretations
IAS 1 Presentation of Financial Statements