EFRAG Endorsement Status Report - Update
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