Endorsement of IFRS 3- Definition of a Business
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
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
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