Impairment and Recyling of Equity Instruments

Topic area:
Status: 28.11.2018 |
Archived
Key words:
IFRS
Initiative
Official name
Equity Instruments - Impairment and Recycling
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
01.03.2018
Doc. code
-
Summary
Status
Status

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Current version
Final version
28.11.2018
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
IFRS 9 - Financial Instruments (non-binding, INT)

Source: EFRAG, Equity Instruments - Impairment and Recycling, 2018