Reference to the Conceptual Framework (Amendments to IFRS 3)

Topic area:
Status: 02.11.2020 |
Archiviert
Key words:
IFRS
Initiative
Official name
Endorsement Advice–Reference to the Conceptual Framework (Amendments to IFRS 3)
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
24.06.2020
Doc. code
-
Summary
Status
Status

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Current version
Final version
23.10.2020
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 IFRS 3 - Definitions of assets and liabilities (non-binding, Amendment, INT)

Source: EFRAG, Endorsement Advice–Reference to the Conceptual Framework (Amendments to IFRS 3), 2020