EFRAG endorsement status report 11 May 2015
This endorsement status report update reflects the issuance of the draft EFRAG endorsement advice letter on Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28). It also reflects that final endorsement of Annual Improvements to IFRSs 2012–2014 Cycle, Equity Method in Separate Financial Statements (Amendments to IAS 27), Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), and Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) is now expected in the fourth quarter of 2015 (was third quarter 2015).