Amendment of Regulation (EU) 2023/1803 as regards IFRS 16 sale and leaseback transactions

Topic area:
Status: 22.11.2023 |
Aktuell
Key words:
IFRS, Amendment
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
20.11.2023
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