IFRS Accounting Standards in practice – Classification of loans as current or non-current (2025/26)
IFRS Accounting Standards in practice – Classification of loans as current or non-current (2025/26)
Original article from BDO Global
BDO has published IFRS Accounting Standards in Practice—Classification of Loans as Current or Non-Current (2025/2026).
BDO’s publication provides an overview of the requirements of IAS 1 Presentation of Financial Statements related to the classification of loans with covenants as current or non-current. The publication includes a flowchart to help in determining the classification of loans as current or non-current, along with the application of the flowchart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.
Please download the report from the link on the right-hand side.
Find out about how BDO can help organisations to maintain compliance with IFRS standards embark and align with rapidly evolving regulations. Please feel free to reach out to your local firm’s IFRS experts for more information.
BDO’s publication provides an overview of the requirements of IAS 1 Presentation of Financial Statements related to the classification of loans with covenants as current or non-current. The publication includes a flowchart to help in determining the classification of loans as current or non-current, along with the application of the flowchart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.
Please download the report from the link on the right-hand side.
Find out about how BDO can help organisations to maintain compliance with IFRS standards embark and align with rapidly evolving regulations. Please feel free to reach out to your local firm’s IFRS experts for more information.