EFRAG endorsement status report

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

31 Dec, 2012

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. The latest report follows the adoption of various new or amended IFRSs and of IFRIC 20.

On 29 December 2012, the European Union published Commissions Regulations endorsing the "package of five" standards on consolidation (IFRS 10, IFRS 11, IFRS 12, IAS 27 (2011) and IAS 28 (2011)), IFRS 13, IFRIC 20, and amendments to IFRS 1 (hyperinflation and fixed dates), IAS 12 (recovery of underlying assets) and IFRS 7/IAS 32 (offsetting). The "package of five" standards come with a European effective date of 1 January 2014. However, early application is permitted.

Please click for the EFRAG Endorsement Status Report as of 30 December 2012.

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