EFRAG endorsement status report 30 March 2017

Published on: 31 Mar, 2017

The endorsement status report has been updated to reflect that ARC votes and final endorsement that were still noted as "Q1 2017" are now expected in the second quarter of 2017. Affected pronouncements are:

  • Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses (ARC vote)
  • Amendments to IAS 7: Disclosure Initiative (ARC vote)
  • Clarifications to IFRS 15 Revenue from Contracts with Customers (ARC vote and final endorsement)


Correction list for hyphenation

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