Endorsement of annual improvements to IFRS Accounting Standards - Volume 11
Initiative
Official name
Endorsement of Annual Improvements to IFRS Accounting Standards - Volume 11
Type
Regulation
Level 3 / Other
Initiator
EFRAG
Submitted
09.10.2024
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
Annual Improvements IFRS Accounting Standards - Volume 11
(non-binding, Amendment, INT)
IFRS 1 - First-time Adoption of International Financial Reporting Standards
(non-binding, INT)
IFRS 7 - Financial instruments: disclosures
(non-binding, INT)
IFRS 9 - Financial Instruments
(non-binding, INT)
IFRS 10 - Consolidated Financial Statements
(non-binding, INT)
IAS 7 - Statement of Cash Flows
(non-binding, INT)
Source: EFRAG, Endorsement of Annual Improvements to IFRS Accounting Standards - Volume 11, 2024