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EFRAG endorsement status report 19 December 2014

Published on: 19 Dec 2014

This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects (i) the issuance of final amendments resulting from two implementation projects by the IASB, (ii) the issuance of final endorsement advice on 'Equity Method in Separate Financial Statements (Amendments to IAS 27)', and (iii) the fact that endorsement of IFRS 9 has been put onto the agenda of the European Union again.

Amendments to IAS 1 and amendments to IAS 28, IFRS 10, and IFRS 12 were issued on 18 December 2014. For all amendments endorsement is currently expected in the fourth quarter of 2015.

Equity Method in Separate Financial Statements (Amendments to IAS 27) was issued by the IASB in August 2014. EFRAG issued its final endorsement advice on 19 December 2014. Endorsement is currently expected in the third quarter of 2015.

Endorsement of IFRS 9 Financial Instruments was so far "postponed". It is back on the EFRAG status report with expected endorsement in the second half of 2015.

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