Value, at the end of the reporting period, of all outstanding debts that must be paid by the organization within a given period of time in order to avoid default.
Value, at the end of the reporting period, of all outstanding debts that must be paid by the organization within a given period of time in order to avoid default.
This metric has been updated.
Please click here to see the most up-to-date version and refer to Metric History for details on the changes.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS+ v1.0 Released
New metric. Accounts Payable (FP2852) developed via Original IRIS Working Group.