Endorsement Advice on Amendments to IAS 37
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of Onerous Contracts -Cost of Fulfilling a Contract
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
24.06.2020
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
Regulation on the adoption of international accounting standards
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 37 - Cost of fulfilling a contract
(non-binding, Amendment, INT)
Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of Onerous Contracts -Cost of Fulfilling a Contract, 2020