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 28 March 2019.

As of 29 May 2019, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:


  • 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 to IFRS 3 Definition of a Business (issued in October 2018)
  • 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 IAS 1 and IAS 8 Definition of Material (issued in October 2018)

Click here for the Endorsement Status Report

The article is part of dReport – May 2019, Accounting news.

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