06/07/2017 - EFRAG Endorsement Status Report 6 July 2017
The ARC vote by written procedure on Amendments to IAS 7, Amendments to IAS 12 and Clarifications to IFRS 15 is now reflected in the EFRAG Endorsement Status Report.
The Accounting Regulatory Committee ('ARC') voted by written procedure in favour of:
|Amendment/Clarification||ARC vote date|
|Amendments to IAS 7: Disclosure Initiative (issued on 29 January 2016)||5 June 2017|
|Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses (issued on 19 January 2016)||3 July 2017|
Clarifications to IFRS 15 Revenue from Contracts with Customers (issued on 12 April 2016)
|3 July 2017|
As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu 'Endorsement Status'.