Beyond the GAAP n°151 - Januar 2021
Das Jahr 2021 beginnt mit einem relativ stabilen IFRS-Rahmenwerk, da die Anzahl und der Umfang der am 1. Januar in Kraft tretenden Standards begrenzt sind.
Nevertheless, the IASB continues to maintain existing standards, while also conducting standard-setting and research activities, as evidenced by the three projects presented in this edition: the possible extension of the period covered by the IFRS 16 amendment on COVID-19-related rent concessions, the publication of an exposure draft on the recognition of regulatory assets and liabilities, and the issue of a discussion paper on business combinations under common control.
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