EFRAG endorsement status report 9 May 2014

Published on: 09 May 2014

This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects that on 6 May 2014 the IASB has issued Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) clarifying the accounting for acquisitions of an interest in a joint operation when the operation constitutes a business. The updated report indicates that final endorsement of the amendments is currently expected in the first quarter of 2015.

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