Implementation of the extension of IFRS 16 amendments in connection with Covid-19

Topic area:
Status: 03.09.2021 |
Archived
Key words:
IFRS, Amendment
Initiative
Official name
Commission Regulation (EU) 2021/1421 of 30 August 2021 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 16
Type
Regulation
Level 1
Initiator
EU
Submitted
Doc. code
2021/1421
Summary
Status
Status

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Current version
Final version
30.08.2021
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
IAS 17/IFRS 16 – leases (non-binding, INT)
Extension of IFRS 16 amendments in connection with Covid-19 (non-binding, INT)

Source: EU, 2021/1421, 2021