EFRAG endorsement status report 3 December 2015

Published on: 03 Dec, 2015

This endorsement status report update reflects that the European Union has published a Commission Regulation adopting Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) for use in the European Union.

It also reflects that the Accounting Regulatory Committee (ARC) meeting was cancelled due to the special situation in Brussels, therefore ARC votes on IFRS 15 and amendments to IFRS 10, IFRS 12 and IAS 28 will not occur until the first quarter of 2016. Accordingly, endorsement of these pronouncement is now expected in the second quarter of 2016.


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