Disclosure requirements in IFRS - Amendment to IFRS 13 and IAS 19
Initiative
Official name
Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19
Type
Guidelines
Level 3 / Other
Initiator
IASB
Submitted
25.03.2021
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
–
Level 2
–
Level 3 / Other
Disclosure Initiative—Principles of Disclosure
(non-binding, INT)
IFRS 13 - Fair Value Measurement
(non-binding, INT)
Source: IASB, Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19, 2023