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EFRAG endorsement status report 21 November 2013

Published on: 21 Nov 2013

EFRAG has updated its Endorsement Status Report to reflect the European Commission endorsement of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).

NB: In connection with IFRS 9, which has not yet been adopted for use in Europe, this endorsement status report still refers to an IASB effective date 1 January 2015. However, the IFRS 9 effective date was removed in connection with the hedge accounting requirements added to IFRS 9 on 19 November 2013.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.