Endorsement Status

Übersicht über die derzeit vom IASB verabschiedeten und von der EU-Kommission in europäisches Recht übernommenen Standards und Interpretationen des IASB

Die Reports geben einen Überblick über die zur Verabschiedung anstehenden IFRS-Standards und IFRS-Interpretationen. Sie enthalten das geplante Datum des Inkrafttretens des IASB, wann die verschiedenen Entscheidungen, einschließlich der endgültigen Billigung, voraussichtlich getroffen werden und ob der Zeitplan mit dem Datum des Inkrafttretens des IASB vereinbar ist.

Die Reports enthalten ferner eine Liste aller IFRS, Änderungen an IFRS und IFRS-Interpretationen, die von der EU übernommen wurden, wobei für jede von ihnen das Datum des Inkrafttretens in der EU, das Datum, an dem die Entscheidung über die Übernahme getroffen wurde, und das Datum der Veröffentlichung im Amtsblatt der Europäischen Union angegeben ist.

Aktuelle Version

Die aktuellste Version erhalten Sie hier.

Frühere Versionen

31/08/2021 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of the Amendments to IFRS 16 Leases - Covid19-Related Rent Concessions beyond 30 June 2021 is now reflected in the Endorsement Status Report.

 

16/07/2021 - EFRAG Endorsement Status Report - Update

The ARC vote on IFRS 17 Insurance Contracts including the Amendments is now reflected in the EFRAG Endorsement Status report.

 

02/07/2021 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to IFRS 3 Business Combinations; IAS 16 Property, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and Contingent Assets; and Annual Improvements 2018-2020 is now reflected in the Endorsement Status Report.

 

07/05/2021 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes by the IASB on 7 May 2021 and other timing changes.​

 

12/02/2021 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of the mendments to IAS 1 and IFRS Practice Statement 2 (Disclosure of Accounting Policies) and IAS 8 (Definition of Accounting Estimates) by the IASB on 12 February 2021.

 

14/01/2021 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 is now reflected in the Endorsement Status Report.

 

16/12/2020 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of the Amendments to IFRS 4 Insurance Contracts – deferral of IFRS 9 is now reflected in the Endorsement Status Report.

 

12/10/2020 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendment to IFRS 16 Leases Covid 19-Related Concessions is now reflected in the Endorsement Status Report.

 

06/07/2020 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on Covid-19-Related Rent Concessions (amendment to IFRS 16) is now reflected in the EFRAG Endorsement Status Report.

 

22/04/2020 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to IFRS 3 Business Combinations: Definition of a business combination is now reflected in the Endorsement Status Report.

 

23/01/2020 - EFRAG Endorsement Status Report - Update

The publication of Classification of Liabilities as Current or Non-current (amendments to IAS 1 Presentation of Financial Statements) is now reflected in the Endorsement Status Report

 

17/01/2020 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Interest Rate Benchmark Reform: Amendments to IFRS 9, IAS 39 and IFRS 7 is now reflected in the Endorsement Status Report.

 

11/12/2019 - EFRAG Endorsement Status Report Update

The endorsement by the European Commission of Amendments to IAS 1 and IAS 8 is now reflected in the Endorsement Status Report.

 

09/12/2019 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to References to the Conceptual Framework in IFRS Standards is now reflected in the Endorsement Status Report.

 

06/11/2019 - EFRAG Endorsement Status Report - Update

The ARC vote by written procedure on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) is now reflected in the EFRAG Endorsement Status Report.

 

18/03/2019 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Annual Improvements to IFRS Standards 2015-2017 Cycle is now reflected in the Endorsement Status Report.

 

14/03/2019 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to IAS 19: Plan Amendment, Curtailment or Settlement is now reflected in the Endorsement Status Report.