IFRS Taxonomy 2021 for Disclosure of Accounting Policies and Definition of Accounting Estimates

Topic area:
Status: 28.02.2022 |
Archiviert
Key words:
IFRS
Initiative
Official name
IFRS Accounting Taxonomy 2021 Disclosure of Accounting Policies and Definition of Accounting Estimates
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
21.04.2021
Doc. code
Summary
Status
Status

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Current version
Final version
15.02.2022
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
–
Level 3 / Other
Amendments to IAS 1 and IFRS Practice Statement 2 - Disclosure of Accounting Policies (non-binding, INT)

Source: IASB, IFRS Accounting Taxonomy 2021 Disclosure of Accounting Policies and Definition of Accounting Estimates, 2022