Amendments to IAS 16 Property, Plant and Equipment
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of Property, Plant and Equipment –Proceeds before Intended Use, Amendments to IAS 16 Property, Plant and Equipment
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
25.06.2020
Doc. code
-
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
Regulation on the adoption of international accounting standards
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 16 - Proceeds before Intended Use Proposed
(non-binding, INT)
Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of Property, Plant and Equipment –Proceeds before Intended Use, Amendments to IAS 16 Property, Plant and Equipment, 2020