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Updated EFRAG endorsement status report includes IFRS 15

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

05 Jun 2014

The European Financial Reporting Advisory Group (EFRAG) has updated its Endorsement Status Report to include IFRS 15 'Revenue from Contracts with Customers' published on 28 May 2014. It also reflects an open status regarding the endorsement of IFRS 14 'Regulatory Deferral Accounts'.

IFRS 15 applies to an annual reporting period beginning on or after 1 January 2017. The updated report indicates that final endorsement of the standard is currently expected in the second quarter of 2015.

The endorsement status report, dated 5 June 2014, is available here.

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