Accounting 

IFRS EU Endorsement Process [April 2022]

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 25 March 2022.

As of 27 April 2022, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:

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 17 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (issued in December 2021)
  • Amendments to IAS 1 Classification of Liabilities as Current or Non-Current and Classification of Liabilities as Current or Non-current — Deferral of Effective Date (issued in January 2020 and July 2020 respectively)
  • Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021)
Click here for the Endorsement Status Report
European Commission IFRS dReport newsletter

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