IFRS EU endorsement process [June 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 19 June 2026.
IFRS EU Endorsement Process
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 15 March 2018.
As of 25 March 2018, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:
Standards
- IFRS 14 Regulatory Deferral Accounts
(issued in January 2014) – the European Commission has decided not to launch the endorsement process of this interim standard and to wait for the final standard - IFRS 17 Insurance contracts (issued in May 2017)
Amendments
- Amendments to IFRS 9 Prepayment Features with NegativeCompensation (issued in October 2017)
- Amendments to IFRS 10 and IAS 28 Sale or Contributionof Assets between an Investor and its Associate or JointVenture (issued in September 2014)Amendments to IAS 19 Plan Amendment, Curtailment or Settlement (issued in February 2018)
- Amendments to IAS 28 Long-term Interests in Associates andJoint Ventures (issued in October 2017)
- Annual Improvements to IFRS Standards 2015–2017 Cycle(issued in December 2017)
Interpretation
- IFRIC 22 Foreign Currency Transactions and AdvanceConsideration (issued in December 2016)
- IFRIC 23 Uncertainty over Income Tax Treatments(issued in June 2017)
Click here for the Endorsement Status Report.
