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Updated EFRAG endorsement status report

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

21 Nov 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 European Commission endorsement of 'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)'.

The IASB issued Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) in October 2012 in order to provide an exemption from consolidation of subsidiaries under IFRS 10 Consolidated Financial Statements for entities which meet the definition of an 'investment entity'. The European Union published a Commission Regulation endorsing the amendments on 21 November 2013.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.