IFRS EU Endorsement Process [January 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 28 December 2021.

As of 25 January 2022, 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 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 1 and IFRS Practice Statement 2 Disclosure of Accounting policies (issued in February 2021)
  • Amendments to IAS 8 Definition of Accounting Estimates (issued in February 2021)
  • 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 IASB IFRS dReport newsletter

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