Recommendation for endorsement of amendments to IAS 1 and IFRS Practice Statement 2
Initiative
Official name
EFRAG’s Draft Letter to the European Commission Regarding Endorsement of Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
15.03.2021
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
–
Level 2
–
Level 3 / Other
–
Source: EFRAG, EFRAG’s Draft Letter to the European Commission Regarding Endorsement of Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2), 2021