EFRAG endorsement status report 24 October 2014

Published on: 24 Oct 2014

This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects the issuance of a draft endorsement advice letter on Annual Improvements to IFRSs 2012–2014 Cycle.

The amendments were issued in September 2014 and affect IFRS 5 Non-current Assets Held for Sale and Discontinued OperationsIFRS 7 Financial Instruments: Disclosures, IAS 19 Employee Benefits, and IAS 34 Interim Financial Reporting. Endorsement of the amendments is currently expected in the third quarter of 2015.


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