IFRS fokussiert — IASB veröffentlicht Paket mit begrenzten Änderungen an den IFRS
Published on:
20 May 2020
This IFRS fokussiert addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020. The individual amendments include:
- Reference to the Conceptual Framework, which amends IFRS 3 Business Combinations (link to news item);
- Property, Plant and Equipment — Proceeds before Intended Use, which amends IAS 16 Property, Plant and Equipment (link to news item);
- Onerous Contracts — Cost of Fulfilling a Contract, which amends IAS 37 Provisions, Contingent Liabilities and Contingent Assets (link to news item); and
- Annual Improvements to IFRS Standards 2018–2020 (link to news item).