IASB issues a number of narrow-scope amendments - PwC In brief

IASB issues a number of narrow-scope amendments - PwC In brief

Publication date: 18 May 2020

Must know

Must know

The IASB (‘Board’) issued a bundle of narrow-scope amendments on 14 May 2020:

  1. IAS 16: ‘Property, Plant and Equipment – Proceeds before Intended Use’;
  2. IAS 37: ‘Onerous Contracts – Cost of Fulfilling a Contract’;
  3. IFRS 3: ‘Reference to the Conceptual Framework’; and
  4. Annual Improvements to IFRS Standards 2018–2020 affecting IFRS 1, IFRS 9, IFRS 16 and IAS 41.
All of the amendments are effective 1 January 2022. See our In brief for the details.
 
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