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17/08/2023 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Lack of Exchangeability (amendments to IAS 21) by the IASB on 15 August 2023.

Read the report here.


On 15 August 2023, the IASB issued Lack of Exchangeability (amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates).

EFRAG has updated its Endorsement Status Report to reflect the above change. 

The updated EFRAG Endorsement Status Report can be downloaded here and under the menu 'Endorsement Status'.