EFRAG endorsement status report 21 January 2012

Published on: 20 Jan, 2012

The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments as of 20 January 2012.

Currently, the following 14 IASB pronouncements await endorsement action:

  • IFRS 9 Financial Instruments
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 12 Disclosures of Interests in Other Entities
  • IFRS 13 Fair Value Measurement*
  • IAS 27 Separate Financial Statements (2011)
  • IAS 28 Investments in Associates and Joint Ventures (2011)
  • Amendments to IAS 12 Deferred tax: Recovery of Underlying Assets*
  • Amendments to IFRS 1 Severe Hyperinflation and Removal of Fixed Dates for First-Time Adopters*
  • Amendments to IAS 1 Presentation of Items of Other Comprehensive Income
  • Amendments to IAS 19 Employee Benefits
  • Amendments to IFRS 7 Disclosures — Offsetting Financial Assets and Financial Liabilities#
  • Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities#
  • IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine*

* Indicates EFRAG has issued its final endorsement advice for this pronouncement since the previous report, final steps to endorsement will now proceed.

# Added since previous report


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