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Updated EFRAG endorsement status report for draft endorsement advice letter on annual improvements 2012-2014

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

24 Oct 2014

The European Financial Reporting Advisory Group (EFRAG) has updated its Endorsement Status Report to include its draft endorsement advice letter on 'Annual Improvements to IFRSs 2012–2014 Cycle'.

The amendments were issued in September 2014 and affect IFRS 5 Non-current Assets Held for Sale and Discontinued OperationsIFRS 7 Financial Instruments: Disclosures, IAS 19 Employee Benefits, and IAS 34 Interim Financial Reporting. Endorsement of the amendments is currently expected in the third quarter of 2015.

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

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