 | The debts of the entity the accounting is done for. The equity capital is included since it is considered a debt against the share-holders. |
|
| IAS 1 - Structure and content |
|
| 2-Equity and liabilities |
 |
Anything that is a 250-Non-current liabilities or is a 255-Current liabilities |
|
|
Anything that is a 250-Non-current liabilities or is a 255-Current liabilities |
| References | |
|---|---|
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