Under IFRS, there is a specific standard that mandates segregation of receivables with different characteristics.

Question

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IFRS does not have a specific standard that mandates the segregation of receivables with different characteristics. Instead, the presentation and disclosure requirements under IFRS are governed by IFRS 7 Financial Instruments: Disclosures, which requires entities to provide information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments. The standard allows for flexibility in how entities present this information, without mandating specific segregation of receivables based on their characteristics.

Under IFRS, There Is a Specific Standard That Mandates Segregation