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Updated EFRAG endorsement status report

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

06 Sep 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 approval by the Accounting Regulatory Committee (ARC) for adoption of the IASB's amendments to IAS 36 and IAS 39.

The IASB issued (1) Recoverable Amount Disclosures for Non-Financial Assets (Proposed amendments to IAS 36) on 29 May 2013 to narrow the application of the requirement to disclose the recoverable amount of an asset, and clarify the disclosures when an asset has been impaired, and (2) Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39 'Financial Instruments: Recognition and Measurement') on 27 June 2013 to provide relief for novation of derivatives.

Please click for the EFRAG Endorsement Status Report as of 6 September 2013.

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.