EFRAG has issued its latest report on the status of IASB documents and that endorsement for application in the EU. The status report is available on the EFRAG website at: http://www.efrag.org.
EFRAG has recently given the European Commission positive advice on the endorsement of:
- IFRS 8 'Operating Segments';
- IFRIC 10 'Interim Financial Reporting and Impairment'; and
- IFRIC 11 'IFRS 2 'Group and Tresury Share Transactions'.
EFRAG is currently considering its position on the endorsement of IFRIC 12 'Service Concession Arrangements'.