Reference to the Conceptual Framework (Amendments to IFRS 3)
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
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