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2019

Effective date of IFRIC 23

When	01 Jan 2019 from 02:00 AM to 11:00 PM
Timezone	UTC
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IFRIC 23 Uncertainty over Income Tax Treatments was issued by the IASB on 7 June 2017 and is effective for periods beginning on or after 1 January 2019, with earlier adoption permitted.

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IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

15 Feb 2021

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12 Feb 2021

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12 Feb 2021

IFRS in Focus — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'

02 Sep 2020

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Related Dates

Effective date of IFRS 3 amendments updating a reference to the Conceptual Framework

01 Jan 2022
Effective date of IAS 37 amendments regarding onerous contracts

01 Jan 2022
Effective date of 2018-2020 annual improvements cycle

01 Jan 2022
Effective date of IAS 16 amendments regarding proceeds before intended use

01 Jan 2022
Effective date of IFRS 17

01 Jan 2023
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Effective date of IFRIC 23

Related Topics

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IASB finalises amendments to IAS 8 regarding accounting estimates

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New and revised pronouncements as at 31 December 2020

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Related Publications

IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

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EFRAG endorsement status report 12 February 2021

IFRS in Focus — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'

Related Dates

Effective date of IFRS 3 amendments updating a reference to the Conceptual Framework

Effective date of IAS 37 amendments regarding onerous contracts

Effective date of 2018-2020 annual improvements cycle

Effective date of IAS 16 amendments regarding proceeds before intended use

Effective date of IFRS 17

Correction list for hyphenation