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06/07/2017 - EFRAG Endorsement Status Report 6 July 2017

​The ARC vote by written procedure on Amendments to IAS 7, Amendments to IAS 12 and Clarifications to IFRS 15 is now reflected in the EFRAG Endorsement Status Report.


​The Accounting Regulatory Committee ('ARC') voted by written procedure in favour of:

Amendment/Clarification ​ARC vote date
​Amendments to IAS 7: Disclosure Initiative (issued on 29 January 2016)​5 June 2017
​Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses (issued on 19 January 2016)​3 July 2017

​Clarifications to IFRS 15 Revenue from Contracts with Customers (issued on 12 April 2016)

​3 July 2017

As a result, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu 'Endorsement Status'.