IFRS Taxonomy 2020 - Proposed Update 2
Initiative
Official name
IFRS Taxonomy 2020 - Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use - Amendments to IFRS 17, IFRS 4 and IAS 16
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
16.07.2020
Doc. code
-
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
Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS Taxonomy 2020
(non-binding, INT)
Amendments to IAS 16 - Proceeds before Intended Use Proposed
(non-binding, INT)
Amendments to IFRS 17 - Support in implementing the standard
(non-binding, Amendment, INT)
IFRS Taxonomy Update 2020 - General Improvements and Common Practice
(non-binding, INT)
IFRS Accounting Taxonomy 2021
(non-binding, INT)
Source: IASB, IFRS Taxonomy 2020 - Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use - Amendments to IFRS 17, IFRS 4 and IAS 16, 2021