IFRS EU endorsement process [February 2024]

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 12 January 2024.

As of 26 February 2024, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:


  • 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 7 and IFRS 7 Supplier Finance Arrangements (issued in May 2023)
  • Amendments to IAS 21 Lack of Exchangeability (issued in August 2023)
Click here for the Endorsement Status Report
European Commission IASB IFRS dReport newsletter

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