IFRS 18 endorsed for use in the EU
On 13 February 2026, the new standard IFRS 18 ‘Presentation and Disclosures in Financial Statements' was endorsed by the European Commission for use in the European Union. The EU effective date is the same as t…
IFRS EU endorsement process [February 2026]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 16 February 2026.
As of 25 February 2026, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:
New standards
- IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued in May 2024)
Amendments
- Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (issued in September 2014)
- Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued in August 2025)
- Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (issued in November 2025)
Click here for the Endorsement Status Report
