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Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (AASB 2022-6)
Technical Accounting Alert | TA 2023-2 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (AASB 2022-6)
The AASB has clarified presentation as current or non-current of loan arrangements subject to covenants by amending AASB 101 Presentation of Financial Statements) through the issuance of AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants.
Owen Carew
| 6 min read |
Accounting standards issued but not yet effective for 31 December 2022
Technical Accounting Alert | TA 2023-1 Accounting standards issued but not yet effective for 31 December 2022
Accounting standards issued but not yet effective for 31 December 2022
Owen Carew
| 4 min read |
2022 Local technical and financial reporting alerts
Technical Alerts 2022 Local technical and financial reporting alerts
Summary of 2022 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read |
2021 Local technical and financial reporting alerts
Technical Alerts 2021 Local technical and financial reporting alerts
Summary of 2021 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read |
2020 Local technical and financial reporting alerts
Technical Alerts 2020 Local technical and financial reporting alerts
Summary of 2020 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read |
2008-2019 Local technical and financial reporting alerts
Technical Alert 2008-2019 Local technical and financial reporting alerts
Summary of 2008-2019 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 9 min read |