Amendments to IFRS 3 - Definitions of assets and liabilities
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
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
IFRS 3 - Business Combinations
(non-binding, INT)
Source: IASB, Reference to the Conceptual Framework - Amendments to IFRS 3, 2020