Endorsement of IFRS 3- Definition of a Business

Topic area:
Status: 04.05.2020 |
Archiviert
Key words:
IFRS, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2020/551 of 21 April 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 3
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
14.01.2019
Doc. code
(EU) 2020/551
Summary
Status
Status

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Current version
Final version
21.04.2020
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
Application of international accounting standards (IAS-Regulation) (binding, EU)
Level 2
–
Level 3 / Other
Amendments to IFRS 3 - Definitions of assets and liabilities (non-binding, Amendment, INT)
Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11 (non-binding, INT)

Source: EFRAG, (EU) 2020/551, 2020