EFRAG publishes draft endorsement advices on disclosure of accounting policies and definition of accounting estimates

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

15 Mar 2021

EFRAG has published draft endorsement advices on ‘Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)’ and ‘Definition of Accounting Estimates (Amendments to IAS 8).’

For both the amendments regarding disclosure of accounting policies and the definition of accounting estimates, the EFRAG's overall pre­lim­i­nary as­sess­ment is that the amend­ments satisfy the criteria for en­dorse­ment for use in the EU and therefore rec­om­mends their en­dorse­ment.

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