Updated EFRAG 'Endorsement Status Report'

The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments. Click to download the Endorsement Status Report as of 8 December 2011 (PDF 195k). Currently, the following twelve IASB pronouncements await endorsement action:

- IFRS 9 Financial Instruments

- IFRS 10 Consolidated Financial Statements

- IFRS 11 Joint Arrangements

- IFRS 12 Disclosures of Interests in Other Entities

- IFRS 13 Fair Value Measurement

- IAS 27 Separate Financial Statements (2011)

- IAS 28 Investments in Associates and Joint Ventures(2011)

- Amendments to IAS 12 Deferred tax: Recovery of Underlying Assets

- Amendments to IFRS 1 Severe Hyperinflation and Removal of Fixed Dates for First-Time Adopters

- Amendments to IAS 1 Presentation of Items of Other Comprehensive Income

- Amendments to IAS 19 Employee Benefits

- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine