Four standards endorsed for use in Europe
17 Dec 2008
The European Commission has endorsed four standards for use in Europe.
The standards were published in the Official Journal on 17 December 2008, as follows:
- Revised IAS 23 Borrowing Costs – Official Journal: IAS 23 (PDF 63k)
- Amendments for Vesting Conditions and Cancellations to IFRS 2 Share-based Payment – Official Journal: IFRS 2 (PDF 47k)
- IFRIC 13 Customer Loyalty Programmes – Official Journal: IFRIC 13 (PDF 51k)
- IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction – Official Journal: IFRIC 14 (PDF 60k)