EFRAG endorsement status report 9 January 2015

Published on: 09 Jan, 2015

This endorsement status report reflects that the European Union has published Commission Regulations endorsing Annual Improvements to IFRSs 2010–2012 Cycle and Defined Benefit Plans: Employee Contributions (Amendments to IAS 19).

The annual improvement amendments impacted seven standards:

  • IFRS 2 Share-based Payment,
  • IFRS 3 Business Combinations,
  • IFRS 8 Operating Segments,
  • IFRS 13 Fair Value Measurement (changes to the Basis for Conclusions only, so not part of the EU endorsement),
  • IAS 16 Property, Plant and Equipment,
  • IAS 24 Related Party Disclosures, and
  • IAS 38 Intangible Assets.

The IAS 19 amendments clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service.


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