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EU Endorsement Status Report For IFRS Standards And Interpretations.pdf

180815_EFRAG_EU_endorsement_report.pdf
Preview of EU Endorsement Status Report for IFRS Standards and Interpretations
🔗 Source: drsc.de
📊 Size: 670 KB
👤 Author: fredre.ferreira
⬇️ Downloads: 22

Summary

It includes:

- Endorsement Status: Lists IASB/IFRIC documents that have not yet been endorsed, with revision marks and expected endorsement dates.
- EU Endorsed Documents: Details IASB and IFRS Independent Committee (IC) documents that have been endorsed by the EU, including effective dates, endorsement dates, and publication dates in the Official Journal.
- Sector Considerations: Mentions a specific exemption for the insurance sector within financial conglomerates regarding the application of IFRS 9, allowing them to defer until 1 January 2021.
- Timeline: Outlines significant IFRS standards and interpretations with their respective EU endorsement dates, effective dates, and publication details, ranging from 2013 to 2018.

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Description

The European Commission has delayed endorsing IFRS standards, awaiting final versions, notably IFRS 14 (Q3-Q4 2018) and IFRIC 23 (expected endorsement by Q3 2018). This update reflects revised endorsement timelines for various IASB/IFRIC documents.

Technical Information

  • File Format: PDF
  • File Size: 670 KB
  • Pages: 10
  • Language: EN
  • Author: fredre.ferreira
  • Total Downloads: 22
  • Last Updated: 3 weeks ago

Document Overview

This PDF document about EU Endorsement Status Report for IFRS Standards and Interpretations provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into EU Endorsement Status Report for IFRS Standards and Interpretations.

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Endorsement guideEndorsement tutorialStatus guideStatus tutorialReport guideReport tutorialIFRS guideIFRS tutorialStandards guideStandards tutorialInterpretations guideInterpretations tutorial

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