Endorsement of IFRS 16
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
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