Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)
Initiative
Official name
COMMISSION REGULATION (EU) 2020/2097 of 15 December 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 4
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
25.06.2020
Doc. code
2020/2097
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
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 9
(non-binding, INT)
IFRS Taxonomy 2020 - Proposed Update 2
(non-binding, INT)
Source: EFRAG, 2020/2097, 2020