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EFRAG updates endorsement status report for draft endorsement advice on annual improvement cycles

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

31 Jan 2014

EFRAG has updated its Endorsement Status Report to reflect the fact that draft endorsement advice has been published on 'Annual Improvements to IFRSs 2010–2012 Cycle' and 'Annual Improvements to IFRSs 2011–2013 Cycle'.

Annual Improvements to IFRSs 2010–2012 Cycle affects seven standards (IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24 and IAS 38), Annual Improvements to IFRSs 2011–2013 Cycle affects four standards (IFRS 1, IFRS 3, IFRS 13, IAS 40). EFRAG's initial assessment is that all of the amendments satisfy the technical criteria for EU endorsement and EFRAG should therefore recommend their endorsement.

The endorsement status report, dated 31 January 2014, is available here.

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