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27 February 2015

EFRAG seeks comments on its Draft Endorsement Advice on Disclosure Initiative - Amendments to IAS 1


The group seeks comments related to the endorsement of the Amendments for use in the EU and EEA.

EFRAG has issued an Invitation to Comment relating to the endorsement for use in the EU of Disclosure Initiative - Amendments to IAS 1 (the Amendments). Comments are requested by 27 March 2015.

In December 2014, the IASB issued Disclosure Initiative - Amendments to IAS 1 (the Amendments). The Amendments, which are effective for annual periods beginning on or after 1 January 2016; clarify some of the presentation and disclosure requirements contained in IAS 1 Presentation of Financial Statements. 

EFRAG’s initial assessment is that the Amendments satisfy all criteria for EU endorsement and EFRAG should therefore recommend their endorsement.

EFRAG welcomes comments on all aspects of its assessments and conclusions.

Press release



© EFRAG - European Financial Reporting Advisory Group


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