Endorsement Status Report Update
On 1 June 2012 the ARC voted on a regulation that requires IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28 to be applied, at the latest, as from the commencement date of a company's first financial year starting on or after 1 January 2014 (i.e. early adoption would be permitted once the standards have been endorsed).
During this meeting, the ARC also voted in favour of the adoption of one IFRIC Interpretation issued by the IASB.
Therefore, EFRAG has updated the EFRAG Endorsement Status Report to reflect this fact, which can be downloaded below and under the menu point 'Endorsement Status'.
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EFRAG - European Financial Reporting Advisory Group
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