EFRAG endorsement status report 20 December 2013
Published on:
21 Dec 2013
The endorsement status report notes the endorsement of Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets and Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting, both on 19 December 2013. These amendments are effective for annual periods beginning on or after 1 January 2014.