Updated EFRAG endorsement status report
May 20, 2008
The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments.
Click to download the Endorsement Status Report as of 19 May 2008 (PDF 33k). Currently, the following IASB pronouncements have not yet been endorsed for use in Europe:
- IFRS 2 Share-based Payment: Vesting Conditions and Cancellations
- IFRS 3 Business Combinations (2008)
- IAS 1 Presentation of Financial Statements (revised September 2007)
- IAS 23 Borrowing Costs (revised March 2007)
- IAS 27 Consolidated and Separate Financial Statements (2008)
- IAS 32 and IAS 1 Amendments for Puttable Instruments and Obligations Arising on Liquidation
- IFRIC 12 Service Concession Arrangements
- IFRIC 13 Customer Loyalty Programmes
- IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements, and their Interaction
- IAS 27 — Consolidated and Separate Financial Statements (2008)
- IAS 32 — Financial Instruments: Presentation
- IAS 1 — Presentation of Financial Statements
- IAS 23 — Borrowing Costs
- IFRIC 12 — Service Concession Arrangements
- IFRIC 13 — Customer Loyalty Programmes
- IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
