IFRS IC decision on disclosure of changes in liabilities arising from financing activities - PwC In brief
Publication date: 08 Oct 2019
The IFRS Interpretations Committee (IC) received a request from users of financial statements about the disclosure of changes in liabilities arising from financing activities. The IC published an agenda decision identifying areas on which entities should focus when preparing this disclosure. It also emphasised the need for entities to consider carefully the disclosure and disaggregation requirements in IAS 1 and IAS 7.
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