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28/08/2023 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on amendments to IAS 1  Classification of Liabilities as Current or Non-current and other amendments is now reflected in the EFRAG Endorsement Status Report.


The Accounting Regulatory Committee ('ARC') voted  in favour of the amendments to IAS 1 Presentation of Financial Statements for Classification of Liabilities as Current or Non-Current as well as the Deferral of Effective date and Non-current Liabilities with Covenants.

As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu 'Endorsement Status'. EFRAG Endorsement Status Report 28 August 2023.pdf