EFRAG endorsement status report 7 January 2020
Published on:
08 Jan 2020
The endorsement status report has been updated to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected. The amendments are Definition of a Business (Amendments to IFRS 3) and Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).