Accounting Policies and Accounting Estimates

Topic area:
Status: 15.02.2021 |
Archiviert
Key words:
IFRS
Initiative
Official name
Definition of Accounting Estimates—Amendments to IAS 8
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
12.09.2017
Doc. code
Summary
Status
Status

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Current version
Final version
12.02.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment IAS 1 and IAS 8 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: IASB, Definition of Accounting Estimates—Amendments to IAS 8, 2021