EFRAG endorsement status report 20 December 2023

Published on: 21 Dec, 2023

The endorsement status report has been updated to reflect that European Union has endorsed the following amendments to IAS 1 Presentation of Financial Statements:

  • Classification of Liabilities as Current or Non-current (issued on 23 January 2020);
  • Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 15 July 2020); and
  • Non-current Liabilities with Covenants (issued on 31 October 2022).

Please click to access the updated status report below.

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