EFRAG endorsement status report 30 May 2023
Published on:
30 May 2023
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The endorsement status report has been updated to reflect that the IASB has published amendments to IAS 7 and IFRS 7 (adds disclosure requirements, and ‘signposts’ within existing disclosure requirements, that ask entities to provide qualitative and quantitative information about supplier finance arrangements) and IAS 12 (addressed to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes).
