Updated EFRAG endorsement status report

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

21 Jun, 2013

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 reflects the Accounting Regulatory Committee (ARC) adoption of the 'Amendments to IFRS 10, IFRS 12 and IAS 27: Investment Entities', which was issued by the IASB on 31 October 2012.

On 31 October 2012, the IASB published Amendments to IFRS 10, IFRS 12 and IAS 27: Investment Entities which provided an exemption from consolidation of subsidiaries under IFRS 10 Consolidated Financial Statements for entities which meet the definition of an 'investment entity', such as certain investment funds. With the ARC voting in favour of adopting the amendments, the EFRAG has updated its endorsement status report. Endorsement of these of the amendments for application in Europe might be expected in the fourth quarter of 2013.

Please click for the EFRAG Endorsement Status Report as of 21 June 2013.

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