After publishing endorsement status reports reflecting the adoption of IFRIC 21 ‘Levies’ for use in the EU and the issuance of a draft endorsement advice letter on amendments to IFRS 11, the European Financial Reporting Advisory Group (EFRAG) has updated its Endorsement Status Report for the third time in two days – this time to reflect the issuance of a draft endorsement advice letter on amendments to IAS 16 and IAS 38.