Endorsement of IFRS 16

Topic area:
Status: 13.11.2017 |
Archived
Key words:
IFRS, Amendment
Initiative
Official name
Commission Regulation (EU) 2017/1986 of 31 October 2017 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
12.10.2016
Doc. code
C/2017/7104
Summary
Status
Status

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Current version
Final version
09.11.2017
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
Supervisory reporting amendments with regards to FINREP, LCR and COREP (binding, Amendment, EU)
Level 3 / Other
IAS 17/IFRS 16 – leases (non-binding, INT)

Source: EFRAG, C/2017/7104, 2017