Effects of the coronavirus pandemic on impairment of financial instruments according to IFRS 9

Topic area:
Status: 02.07.2020 |
Archiviert
Key words:
Covid, IFRS
Initiative
Official name
Effects of the coronavirus pandemic on impairment of financial instruments according to IFRS 9
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
27.03.2020
Doc. code
-
Summary
Status
Status

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Current version
Updated version
19.06.2020
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
–
Level 2
–
Level 3 / Other
Single issues of accounting for financial instruments under IFRS 9 (binding, DE)
Risk provisioning of credit institutions in the coronavirus pandemic (non-binding, DE)

Source: IDW, Effects of the coronavirus pandemic on impairment of financial instruments according to IFRS 9, 2020