EFRAG endorsement status report 3 June 2020
The endorsement status report has been updated to reflect that the IASB issued Reference to the Conceptual Framework, Property, Plant and Equipment — Proceeds before Intended Use, Onerous Contracts — Cost of Fulfilling a Contract, and Annual Improvements to IFRS Standards 2018–2020 on 14 May 2020, that the IASB issued Covid-19-Related Rent Concessions on 28 May, and that EFRAG published final endorsement advice on Covid-19-Related Rent Concessions on 2 June 2020.
Related Topics
- IFRS 1 — First-time Adoption of International Financial Reporting Standards
- IFRS 9 — Financial Instruments
- IFRS 16 — Leases
- IAS 16 — Property, Plant and Equipment
- Conceptual Framework for Financial Reporting 2018
- IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
- IFRS 3 — Business Combinations
- IAS 41 — Agriculture
- IFRIC 21 — Levies