12/02/2021 - EFRAG Endorsement Status Report - Update
The Endorsement Status Report now reflects the publication of the mendments to IAS 1 and IFRS Practice Statement 2 (Disclosure of Accounting Policies) and IAS 8 (Definition of Accounting Estimates) by the IASB on 12 February 2021.
On 12 February 2021 the IASB issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements: Disclosure of Accounting Policies and amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates.
EFRAG has updated the EFRAG Endorsement Status Report to reflect the above change.
The updated EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'.