Disclosure of Accounting Policies

Topic area:
Status: 15.02.2021 |
Archiviert
Initiative
Official name
Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
01.08.2019
Doc. code
Summary
Status
Status

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Current version
Final version
12.02.2021
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
Comment Letter on IASB Draft Disclosure of Accounting Policies (non-binding, EU)
IFRS Taxonomy 2021 for Disclosure of Accounting Policies and Definition of Accounting Estimates (non-binding, INT)

Source: IASB, Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2, 2021