The Technical Expert Group of the European Financial Reporting Advisory Group (EFRAG) has sent letters to the European Commission recommending adoption, for use in Europe, of:
- Amendments to IAS 39–Transition and Initial Recognition of Financial Assets and Financial Liabilities.
- Amendments to IAS 19 Employee Benefits–Actuarial Gains and Losses, Group Plans and Disclosures.
- IFRS 6 Exploration for and Evaluation of Mineral Resources.
EFRAG has also completed its due process on IFRIC D10 Liabilities Arising from Participating in a Specific Market–Waste Electrical and Electronic Equipment and has sent its final comments to IFRIC.