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EFRAG updates endorsement status report for amendments to IAS 36 and IAS 39

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

21 Dec 2013

The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect the endorsement by the European Commission of the amendments to IAS 36 (Recoverable Amount Disclosures for Non-Financial Assets) and to IAS 39 (Novation of Derivatives and Continuation of Hedge Accounting).

The endorsement status report notes the endorsement of Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets and Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting, both on 19 December 2013. These amendments are effective for annual periods beginning on or after 1 January 2014.

The endorsement status report, dated 20 December 2013, is available here.

Correction list for hyphenation

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