EFRAG Endorsement Status Report - Update

​The Endorsement Status Report now reflects the publication of Amendments to IAS 7 and IFRS 7 as well as to IAS 12.

​On 23 May 2023, the IASB issued International Tax Reform - Pillar Two Model Rules amending IAS 12 Income taxes.

The IASB issued Supplier Finance Arrangements amending IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures on 25 May 2023.

EFRAG has updated the EFRAG Endorsement Status Report to reflect the above changes.
The updated EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'.EFRAG Endorsement Status Report 30 May 2023.pdf