EFRAG endorsement status report 30 June 2014
Published on:
30 Jun 2014
This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects that on 30 June 2014 the IASB has issued Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) bringing bearer plants into the scope of IAS 16. The updated report indicates that final endorsement of the amendments is currently expected in the first quarter of 2015.