EFRAG endorsement status report 8 December 2016

Published on: 08 Dec 2016

This endorsement status report update reflects that the International Accounting Standards Board (IASB) published (1) Annual Improvements to IFRS Standards 2014–2016 Cycle, (2) IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration, and (3) Amendments to IAS 40: Transfers of Investment Property on 8 December 2016. Endorsements of the amendments and IFRIC standard for use in the European Union are currently expected in the second half of 2017.


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