EFRAG: final endorsement advice and effects study report on IAS 24, IFRIC 14 and IFRIC 19
04 February 2010
EFRAG recommends the adoption of IAS 24 related party disclosures, IFRIC 14 pre-payments of a minimum funding requirement and IFRIC 19 extinguishing financial liabilities with equity instruments. EFRAG has evaluated these standards and confirms that they comply with the criteria for EU endorsement.
EFRAG recommends the adoption of IAS 24 related party disclosures, IFRIC 14 pre-payments of a minimum funding requirement and IFRIC 19 extinguishing financial liabilities with equity instruments. EFRAG has evaluated these standards and confirms that they comply with the criteria for EU endorsement.
EFRAG’s documents on these standards are:
© EFRAG - European Financial Reporting Advisory Group
