How to Current Liabilities are Reported and Analyzed Based on IFRS ?

Abstract

The purpose of doing this writing is to determine the current liabilities in the company and analyze it directly according to the provisions of IFRS. The method used is using a literature review. In the discussion carried out more emphasis on the current ratio report. So that the final results that will be shown are also related where the acquisition of a value below 1 for the company states that the company has not fully met the current ratio and when it is above 1 it can be said that the company can meet the current ratio.