The International Accounting Standards Board expects to issue a package of narrow-scope amendments to IFRS Standards on 14 May 2020:
- Onerous Contracts—Cost of Fulfilling a Contract, which amends IAS 37
- Reference to the Conceptual Framework, which amends IFRS 3
- Property, Plant and Equipment—Proceeds before Intended Use, which amends IAS 16
- Annual Improvements to IFRS Standards 2018–2020
eIFRS Professional and eIFRS Comprehensive subscribers will be able to download the documents here. Comprehensive subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.
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