This endorsement status report update reflects that EFRAG has come to some slightly changed estimates regarding when final endorsement of certain pronoucements for use in the European Union is to be expected.

The affected pronouncements are :

• IFRS 15 and the amendment regarding the effective date of IFRS 15 – moved back by one quarter to Q4 2016;
• Amendments to IFRS 10, IFRS 12 and IAS 28 regarding the application of the consolidation exception – moved back by one quarter to Q4 2016;
• Amendments to IAS 12 regarding deferred tax assets for unrealised losses – moved forward by one quarter to Q4 2016;
• Amendments to IAS 7 resulting from the disclosure initiative – moved forward by one quarter to Q4 2016;
• Clarifications to IFRS 15 – now expected in the first half of 2017 (was Q1 2017).

None of these changes mean that the pronouncement affected will not be endorsed before the IASB effective date.

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