Global Standards for the world economy

Friday 22 November 2019

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IASB discussed an analysis of the comment letters received on its proposals

 15 December 2015


The IASB considered a summary of feedback on the Exposure Draft Classification of Liabilities (Proposed amendments to IAS 1. No decisions were made.

Next steps

In response to requests by IASB members, the staff expect to discuss at a future meeting analysis that:

  1. tests the proposals against a number of specific transaction types raised in the comment letters; and
  2. examines the guidance with respect to the transfer of equity as a means of settlement by using specific examples raised in the consultation.

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