18/08/2023 - EFRAG Endorsement Status Report - Update
The publication of Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability by the IASB on 15 August 2023 and the ARC vote by written procedure on Amendments to IAS 1 Presentation of Financial Statements are now reflected in the EFRAG Endorsement Status Report.
On 15 August 2023, the IASB issued Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability. In addition, the Accounting Regulatory Committee ('ARC') voted by written procedure in favour of Amendments to IAS 1 Presentation of Financial Statements. As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu 'Endorsement Status'.
