EFRAG endorsement status report 2 December 2013
The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect the release by the IASB of amendments to IAS 19 Employee Benefits (2011), the general hedge accounting amendments to IFRS 9 Financial Instruments, and to reflect changes in the expected timing of the Accounting Regulatory Committee’s opinion on IFRIC 21 Levies.
Note: The IAS 19 amendments were already included in the endorsement status report dated 27 November 2013.