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 classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current or non-current, along with application of the flow chart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.
BDO in Ukraine offers a full range of IFRS services to help companies ensure compliance with International Financial Reporting Standards. Our team of certified ACCA experts, with extensive experience in financial reporting transformation, accounting automation and IFRS consulting, is well-equipped to assist you in successfully implementing IFRS within your company. To learn more about our services or to schedule a consultation, please contact us. Let’s reach new heights in your business together!
Source BDO Global
