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Updated EFRAG endorsement status report reflects positive ARC vote on IAS 19 amendments and new expected endorsement dates for annual improvements

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

24 Jun 2014

The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of 'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)'. The report also notes that endorsement of the amendments from the 2010-2012 and 2011-2013 annual improvements cycles is no longer expected in 2014.

Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) issued in November 2013 and has a stated effective date of annual periods beginning on or after 1 July 2014. The updated report indicates final endorsement is currently expected in the fourth quarter of 2014.

Annual improvements - 2010-2012 cycle and 2011-2013 cycle were issued in December 2013 and have a stated effective date of annual periods beginning on or after 1 July 2014. The updated report indicates final endorsement is currently expected in the first quarter of 2015.

The endorsement status report, dated 24 June 2014, is available here.

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