De Raad voor de Jaarverslaggeving heeft commentaar ingediend bij IASB op ‘Exposure Draft 2015/1 Classification of liabilities – Proposed amendments to IAS 1’. De Raad is het niet eens met de voorgestelde amendementen. Ze is van mening dat in plaats van meer duidelijkheid te verschaffen, de amendementen juist voor nieuwe verwarring zorgen.
In de brief aan de IASB staat het volgende te lezen:
‘We do not agree with these proposed amendments. We are concerned that these amendments do not address the most important issues on current/non-current classification. Also we are of the opinion that these amendments will not bring clarity, but may cause new confusion instead. For example, the proposal to delete the word ‘unconditional’ and only refer to the existence of a ‘right’, will simply raise a new question: when is a right not quite a right?
We are of the opinion that a much broader ‘rethink’ on this subject is needed, including additional clarification for situations where the rights to defer settlement of a liability are subject to conditions that occur and/or are assessed after the reporting period. We believe that the IASB should explore whether current guidance always provides the most relevant information when rights to defer settlement are not substantive as of the reporting period. We believe that any amendments to IAS 1 relating to the classification of liabilities should be made under a ‘first time right’ principle and should therefore be addressed comprehensively.’