EFRAG endorsement status report 2 July 2021
The endorsement status report has been updated to reflect that the European Union has formally adopted the following pronouncements: Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16), Annual Improvements to IFRS Standards 2018–2020, Reference to the Conceptual Framework (Amendments to IFRS 3), and Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37), all published by the IASB on 14 May 2020.