Amendments IAS 16 and IAS 38 on tangible and intangible assets

Topic area:
Status: 04.01.2016 |
Archiviert
Key words:
IFRS, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2015/2231 of 2 December 2015 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 16 and 38
Type
Regulation
Level 1
Initiator
EU
Submitted
02.12.2015
Doc. code
2015/2231
Summary
Status
Status

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Current version
Final version
03.12.2015
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
IAS 16 - Property, Plant and Equipment (non-binding, INT)
IAS 38 - Intangible Assets (non-binding, INT)

Source: EU, 2015/2231, 2015