Amendments to IFRS 3 - Definitions of assets and liabilities

Topic area:
Status: 05.07.2020 |
Archiviert
Key words:
IFRS, Amendment
Initiative
Official name
Reference to the Conceptual Framework - Amendments to IFRS 3
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
30.05.2019
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
Endorsement of IFRS 3- Definition of a Business (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Reference to the Conceptual Framework (Amendments to IFRS 3) (binding, EU)
IFRS 3 - Business Combinations (non-binding, INT)

Source: IASB, Reference to the Conceptual Framework - Amendments to IFRS 3, 2020