IFRS EU Endorsement Process [June 2021]

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 7 May 2021.

As of 23 June 2021, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:


  • IFRS 17 Insurance contracts (issued in May 2017); including Amendments to IFRS 17 (issued in June 2020)


  • Amendments to IFRS 3 Reference to the Conceptual Framework (issued in May 2020)
  • 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 16 Covid-19-Related Rent Concessions beyond 30 June 2021 (issued in March 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)
  • Amendments to IAS 16 Proceeds before Intended Use (issued in May 2020)
  • Amendments to IAS 37 Onerous Contracts — Cost of Fulfilling a Contract (issued in May 2020)
  • Annual Improvements to IFRS Standards 2018–2020

Click here for the Endorsement Status Report

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