09/12/2019 - EFRAG Endorsement Status Report - Update
The European Union has published a Commission Regulation endorsing Amendments to References to the Conceptual Framework in IFRS Standards. The Amendments are effective for annual periods beginning on or after 1 January 2020.
The Amendments update some of the references and quotations in IFRS Standards and Interpretations so that they refer to the revised Conceptual Framework or specify the version of the Conceptual Framework to which they refer.
Link to the publication in the Official Journal of the European Union: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2019.316.01.0010.01.ENG&toc=OJ:L:2019:316:TOC.
The updated EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'.