https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Non-current_Liabilities_with_Covenants 2026-05-22T23:03:00Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Non-current_Liabilities_with_Covenants&diff=57959&oldid=prev 2025-01-20T12:25:17Z

<p>Layout.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 12:25, 20 January 2025</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l55">Line 55:</td> <td colspan="2" class="diff-lineno">Line 55:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.ifrs.org/projects/completed-projects/2022/classification-of-debt-with-covenants-as-current-or-non-current-ias-1/#published-documents IFRS webpage - Non-current liabilities with Covenants (Amendments to IAS 1)]  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.ifrs.org/projects/completed-projects/2022/classification-of-debt-with-covenants-as-current-or-non-current-ias-1/#published-documents IFRS webpage - Non-current liabilities with Covenants (Amendments to IAS 1)]  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://www.treasurers.org/node/8842 Treasury Essentials: Covenants, The Treasurer, March 2013]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://www.treasurers.org/node/8842 Treasury Essentials: Covenants, The Treasurer, March 2013]</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;"></del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">[[Category:Accounting,_tax_and_regulation]]</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">[[Category:The_business_context]]</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:Accounting,_tax_and_regulation]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:Accounting,_tax_and_regulation]]</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:The_business_context]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:The_business_context]]</div></td></tr> <!-- diff cache key acta01_wikiprod:diff::1.12:old-57957:rev-57959 --> </table>

Doug https://wiki.treasurers.org/w/index.php?title=Non-current_Liabilities_with_Covenants&diff=57957&oldid=prev 2025-01-20T12:19:37Z

<p>Add resource.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 12:19, 20 January 2025</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l52">Line 52:</td> <td colspan="2" class="diff-lineno">Line 52:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.slaughterandmay.com/media/3sdgesby/seeds_of_change__loan_financing_in_2024_4850pdf.pdf Seeds of Change: Loan financing in 2024 - Slaughter and May]  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.slaughterandmay.com/media/3sdgesby/seeds_of_change__loan_financing_in_2024_4850pdf.pdf Seeds of Change: Loan financing in 2024 - Slaughter and May]  </div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*[https://www.iasplus.com/en-gb/news/2022/10/iasb-finalises-amendments-to-ias-1-regarding-the-classification-of-debt-with-covenants Deloitte UK Accounting Plus - Non-current liabilities with Covenants (Amendments to IAS 1)]</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.ifrs.org/projects/completed-projects/2022/classification-of-debt-with-covenants-as-current-or-non-current-ias-1/#published-documents IFRS webpage - Non-current liabilities with Covenants (Amendments to IAS 1)]  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[https://www.ifrs.org/projects/completed-projects/2022/classification-of-debt-with-covenants-as-current-or-non-current-ias-1/#published-documents IFRS webpage - Non-current liabilities with Covenants (Amendments to IAS 1)]  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://www.treasurers.org/node/8842 Treasury Essentials: Covenants, The Treasurer, March 2013]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://www.treasurers.org/node/8842 Treasury Essentials: Covenants, The Treasurer, March 2013]</div></td></tr> </table>

Doug https://wiki.treasurers.org/w/index.php?title=Non-current_Liabilities_with_Covenants&diff=57952&oldid=prev 2025-01-19T15:49:36Z

<p>Create page - sources - Linked pages.</p> <p><b>New page</b></p><div>''Law - debt documentation - loan documentation - bond documentation - covenants - financial reporting - international financial reporting standards (IFRS) - IAS 1.''<br /> <br /> &quot;Non-current Liabilities with Covenants&quot; is an amendment to IAS, Presentation of Financial Statements.<br /> <br /> It is mandatory for reporting periods beginning on or after 1 January 2024.<br /> <br /> <br /> The amendments increased the information a reporting entity must provide when its right to defer settlement of a liability for at least twelve months is subject to compliance with covenants. <br /> <br /> The amendments also responded to stakeholders’ concerns about the classification of such liabilities as current or non-current.<br /> <br /> A greater number of related liabilities are now classified as current liabilities.<br /> <br /> <br /> == See also ==<br /> * [[Acceleration]]<br /> * [[Accounting exposure]]<br /> * [[Asset cover]]<br /> * [[Bond]]<br /> * [[Breach of covenant]]<br /> * [[Compliance]]<br /> * [[Contingent covenant]]<br /> * [[Contract]]<br /> * [[Covenant]]<br /> * [[Covenant trigger]]<br /> * [[Credit risk]]<br /> * [[Current liabilities]]<br /> * [[Default]]<br /> * [[Documentation]]<br /> * [[Event of default]]<br /> * [[Financial covenant]]<br /> * [[Financial reporting]]<br /> * [[Grace period]]<br /> * [[Headroom]]<br /> * [[Incurrence covenant]]<br /> * [[Interest cover]]<br /> * [[IAS 1]]<br /> * [[Loan]]<br /> * [[Loan agreement]]<br /> * [[Maintenance covenant]]<br /> * [[Net worth]]<br /> * [[Non-current liabilities]]<br /> * [[Non-financial covenant]]<br /> * [[Restrictive covenant]]<br /> * [[Term]]<br /> * [[Trigger event]]<br /> * [[Waiver]]<br /> * [[Warranty]]<br /> <br /> <br /> ==Other resources==<br /> <br /> *[https://www.slaughterandmay.com/media/3sdgesby/seeds_of_change__loan_financing_in_2024_4850pdf.pdf Seeds of Change: Loan financing in 2024 - Slaughter and May] <br /> *[https://www.ifrs.org/projects/completed-projects/2022/classification-of-debt-with-covenants-as-current-or-non-current-ias-1/#published-documents IFRS webpage - Non-current liabilities with Covenants (Amendments to IAS 1)] <br /> *[http://www.treasurers.org/node/8842 Treasury Essentials: Covenants, The Treasurer, March 2013]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

Doug