Standard/Interpretation |
Title |
Effective date according to IFRS1 |
Application at METRO AG from2 |
Endorsed by EU3 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Amendments to IFRS 1 |
Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter) |
1/1/2022 |
1/10/2022 |
Yes |
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Amendments to IFRS 3 |
Business Combinations (Reference to the Conceptual Framework)4 |
1/1/2022 |
1/10/2022 |
Yes |
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Amendments to IFRS 4 |
Insurance Contracts (Extension of the Temporary Exemption from Applying IFRS 9) |
1/1/2021 |
1/10/2021 |
Yes |
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Amendments to IFRS 9 |
Annual Improvements to IFRS Standards 2018–2020 (fees in the ‘10 per cent’ test for derecognition of financial liabilities) |
1/1/2022 |
1/10/2022 |
Yes |
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Amendments to IFRS 9/IFRS 7/ |
Financial Instruments (Interest Rate Benchmark Reform – Phase 2) |
1/1/2021 |
1/10/2021 |
Yes |
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Amendments to IFRS 10/IAS 28 |
Consolidated Financial Statements/Investments in Associates and Joint Ventures (Sale or Contribution of Assets between an Investor and its Associate or Joint Venture)4 |
Unknown5 |
Unknown5 |
No |
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IFRS 17 |
Insurance Contracts4 – including adopted amendments to the standard |
1/1/2023 |
1/10/2023 |
No |
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Amendments to IAS 1 |
Presentation of Financial Statements (Classification of Liabilities as Current or Non-current)4 |
1/1/2023 |
1/10/2023 |
No |
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Amendments to IAS 1 |
Presentation of Financial Statements (Disclosures Regarding Accounting Policies)4 |
1/1/2023 |
1/10/2023 |
No |
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Amendments to IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors (Definition of Accounting Estimates)4 |
1/1/2023 |
1/10/2023 |
No |
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Amendments to IAS 12 |
Income Taxes (deferred taxes related to Assets and Liabilities arising from a Single Transaction)4 |
1/1/2023 |
1/10/2023 |
No |
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Amendments to IAS 16 |
Property, Plant and Equipment (Proceeds before Intended Use) |
1/1/2022 |
1/10/2022 |
Yes |
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Amendments to IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets (Onerous Contracts – Costs of Fulfilling a Contract) |
1/1/2022 |
1/10/2022 |
Yes |
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Amendments to IAS 41 |
Annual Improvements to IFRS Standards 2018–2020 (taxation in fair value measurements).4 |
1/1/2022 |
1/10/2022 |
Yes |
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