Amendment of Regulation (EU) 2023/1803 as regards IFRS 16 sale and leaseback transactions
Initiative
Official name
Commission Regulation (EU) 2023/2579 of 20 November 2023 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 16
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
11.11.2022
Doc. code
2023/2579
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
Adoption of certain international accounting standards
(binding, Main version, EU)
Level 2
–
Level 3 / Other
Sale and leaseback: amendments to IFRS 16
(non-binding, INT)
Source: EFRAG, 2023/2579, 2023