CERTYNEX IFRS ACADEMY

From which periods does the 2016 amendment on transfers apply?

To annual periods beginning on or after 1 January 2016, with no early application.

To annual periods beginning on or after 1 January 2018, early application being permitted.

To annual periods beginning on or after 1 January 2019 only, with no early application.

To annual periods beginning on or after 1 January 2020, with mandatory retrospective application.