EFRAG endorsement status report 23 October 2014

Published on: 23 Oct 2014

This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects the issuance of a draft endorsement advice letter on Equity Method in Separate Financial Statements (Amendments to IAS 27). The amendments were issued in August 2014 and reinstate the equity method as an accounting option for investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. Endorsement of the amendments is currently expected in the third quarter of 2015.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.