EFRAG endorsement status report 21 November 2013
EFRAG has updated its Endorsement Status Report to reflect the European Commission endorsement of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).
NB: In connection with IFRS 9, which has not yet been adopted for use in Europe, this endorsement status report still refers to an IASB effective date 1 January 2015. However, the IFRS 9 effective date was removed in connection with the hedge accounting requirements added to IFRS 9 on 19 November 2013.