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.

Letzte Aktualisierungen

12/01/2024 - EFRAG Endorsement Advice on Amendments to IAS 21

EFRAG has completed its due process regarding Amendments to IAS 21, The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, and has submitted its Endorsement Advice Letter to the European Commission.

20/12/2023 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Amendments to IAS 1 Presentation of Financial Statements is now reflected in the Endorsement Status Report.

21/11/2023 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now reflected in the Endorsement Status Report.

09/11/2023 - EFRAG Endorsement Status Report - Update

The endorsement by the European Commission of the Amendments to IAS 12 International Tax Reforms - Pillar Two Model Rules is now reflected in the Endorsement Status Report.

28/08/2023 - EFRAG Endorsement Status Report - Update

The ARC vote by written procedure on amendments to IAS 1  Classification of Liabilities as Current or Non-current and other amendments is now reflected in the EFRAG Endorsement Status Report.

17/08/2023 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Lack of Exchangeability (amendments to IAS 21) by the IASB on 15 August 2023.

27/07/2023 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on Amendments to IAS 12 - International Tax Reform - Pillar Two Model Rules and Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now reflected in the EFRAG Endorsement Status Report.

22/09/2022 - EFRAG Endorsement Status Report - Update

​The Endorsement Status Report now reflects the publication of Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback by the IASB on 22 September 2022.

09/09/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of the Amendments to IFRS 17: Initial Application of IFRS 17 and IFRS 9 – Comparative Information is now reflected in the Endorsement Status Report.

12/08/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of Amendments to  IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the Endorsement Status Report.

02/05/2022 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on the amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9 - Comparative Information is now reflected in the EFRAG Endorsement Status Report

25/03/2022 - EFRAG Endorsement Status Report - Update

​The ARC vote on the Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the EFRAG Endorsement Status Report.

03/03/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of Amendments to IAS 1 on disclosure of accounting policies and IAS 8 on definition of accounting estimates are now reflected in the Endorsement Status Report.

10/12/2021 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Initial Application of IFRS 17 and IFRS 9 - Comparative Information by the IASB on 9 December 2021.

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.

17/08/2023 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Lack of Exchangeability (amendments to IAS 21) by the IASB on 15 August 2023.

27/07/2023 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on Amendments to IAS 12 - International Tax Reform - Pillar Two Model Rules and Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now reflected in the EFRAG Endorsement Status Report.

22/09/2022 - EFRAG Endorsement Status Report - Update

​The Endorsement Status Report now reflects the publication of Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback by the IASB on 22 September 2022.

09/09/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of the Amendments to IFRS 17: Initial Application of IFRS 17 and IFRS 9 – Comparative Information is now reflected in the Endorsement Status Report.

12/08/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of Amendments to  IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the Endorsement Status Report.

02/05/2022 - EFRAG Endorsement Status Report - Update

​The ARC vote by written procedure on the amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9 - Comparative Information is now reflected in the EFRAG Endorsement Status Report

25/03/2022 - EFRAG Endorsement Status Report - Update

​The ARC vote on the Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the EFRAG Endorsement Status Report.

03/03/2022 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of Amendments to IAS 1 on disclosure of accounting policies and IAS 8 on definition of accounting estimates are now reflected in the Endorsement Status Report.

10/12/2021 - EFRAG Endorsement Status Report - Update

The Endorsement Status Report now reflects the publication of Initial Application of IFRS 17 and IFRS 9 - Comparative Information by the IASB on 9 December 2021.

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.

Dokument

EFRAG Endorsement Status Report 20 December 2023
EFRAG Endorsement Status Report 20 December 2023