EFRAG endorsement status report 12 September 2016

Published on: 13 Sep 2016

This endorsement status report update reflects that the International Accounting Standards Board (IASB) published Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' on 12 September 2016. Endorsement of the amendments for use in the European Union is currently expected in 2017.

The report also offer an updated estimation regarding the timing of EFRAG's draft and final endorsement advice on IFRS 16 Leases. Draft endorsement advice is now expected in the fourth quarter of 2016, final endorsement advice in the first quarter of 2017. Endorsement of the standard for use in the European Union continues to be expected in 2017.


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