102An entity shall classify all liabilities other than those specified in paragraph 101 as non-current.

Start here

Get a plain-English read of 102

Turn the raw legal text into a practical explanation grounded in Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements.

Ask Zoe about this section View in full context

102 An entity shall classify all liabilities other than those specified in paragraph 101 as non-current.

Items to be presented in the statement of financial position or disclosed in the notes

Section 102 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - An entity shall classify all liabilities other than those specified in paragraph 101 as non-current. | Zoe