Amendments to IAS 16 - Proceeds before Intended Use Proposed

Topic area:
Status: 05.07.2020 |
Archiviert
Key words:
IFRS
Initiative
Official name
Property, Plant and Equipment—Proceeds before Intended Use Proposed - Amendments to IAS 16
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
20.06.2017
Doc. code
-
Summary
Status
Status

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Current version
Final version
14.05.2020
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
Amendments to IAS 16 Property, Plant and Equipment (binding, EU)
IFRS Taxonomy 2020 - Proposed Update 2 (non-binding, INT)
IFRS Accounting Taxonomy 2021 (non-binding, INT)
IAS 16 - Property, Plant and Equipment (non-binding, INT)

Source: IASB, Property, Plant and Equipment—Proceeds before Intended Use Proposed - Amendments to IAS 16, 2020