EFRAG endorsement status report 24 June 2014
This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) notes that the Accounting Regulatory Committee (ARC) has voted in favour of Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) issued in November 2013. The report also notes that endorsement of the amendments from the 2010-2012 and 2011-2013 annual improvements cycles is no longer expected in 2014 but instead in the first quarter of 2015 as the final ARC vote is now expected to take place in the third quarter of 2014.