Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28

Topic area:
Status: 13.01.2018 |
Archiviert
Key words:
IFRS
Initiative
Official name
Annual Improvements to IFRS Standards 2015–2017 Cycle
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
12.01.2017
Doc. code
Summary
Status
Status

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Current version
Final version
18.12.2017
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
Amending Regulation (EC) No 1126/2008 adopting certain international accounting standards IAS 12 and 23 and IFRS 3 and 11 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction (non-binding, Amendment, INT)
Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11 (non-binding, INT)
IAS 23 - Borrowing Costs (non-binding, INT)
IAS 28 - Investments in Associates and Joint Ventures (non-binding, INT)

Source: IASB, Annual Improvements to IFRS Standards 2015–2017 Cycle, 2017