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Updated EFRAG endorsement status report

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

21 May 2013

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. The latest report reflects the publication of IFRIC 21 'Levies' by the IASB.

On 20 May 2013, the IASB published IFRIC 21 Levies providing guidance on when to recognise a liability for a levy imposed by a government, both for levies that are accounted for in accordance with IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' and those where the timing and amount of the levy is certain. The EFRAG has therefore updated its endorsement status report. Endorsement of the Interpretation for application in Europe might be expected in the first quarter of 2014.

Please click for the EFRAG Endorsement Status Report as of 21 May 2013.

Correction list for hyphenation

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