Endorsement of COVID-19 related amendments on IFRS 16

Topic area:
Status: 15.10.2020 |
Archived
Key words:
Covid, IFRS, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
01.05.2020
Doc. code
2020/1434
Summary
Status
Status

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Current version
Final version
09.10.2020
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
IAS 17/IFRS 16 – leases (non-binding, INT)
Amendments to IFRS 16 in the context of COVID-19 (non-binding, INT)

Source: EFRAG, 2020/1434, 2020