Amending Regulation (EC) No 1126/2008 adopting certain international accounting standards IAS 12 and 23 and IFRS 3 and 11
Initiative
Official name
COMMISSION REGULATION (EU) 2019/412 of 14 March 2019 on amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 12 and 23 and International Financial Reporting Standards 3 and 11
Type
Regulation
Level 1
Initiator
EU
Submitted
Doc. code
2019/412
Summary
Status
Status
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Current version
Final version
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
–
Level 2
–
Level 3 / Other
Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28
(non-binding, INT)
Amendments to IAS 12 - Deferred tax assets for unrealized losses
(non-binding, Amendment, INT)
Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11
(non-binding, INT)
Source: EU, 2019/412, 2019