EFRAG Endorsement Status Report - Update 9 November 2017
The EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'. It has been updated to reflect the latest European Commission endorsements:
- IFRS 16 Leases: effective for annual periods beginning on or after 1 January 2019.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2017/1986 of 31 October 2017
- Clarifications to IFRS 15 Revenue from Contracts with Customers: effective for annual periods beginning on or after 1 January 2018.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2017/1987 of 31 October 2017
- Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4): effective for annual periods beginning on or after 1 January 2018.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2017/1988 of 3 November 2017
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12): effective for annual periods beginning on or after 1 January 2017.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2017/1989 of 6 November 2017
- Disclosure Initiative (Amendments to IAS 7): effective for annual periods beginning on or after 1 January 2017.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2017/1990 of 6 November 2017