Accounting
IFRS EU endorsement process [June 2025]
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 30 May 2025.
As of 25 June 2025, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:
New standards
- IFRS 18 Presentation and Disclosures in Financial Statements (issued in April 2024)
- IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued in May 2024)
Amendments
- Amendments to IFRS 9 and IFRS 7 Contracts Referencing Nature-dependent Electricity (issued in December 2024)
- 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)
- Annual Improvements to IFRS Accounting Standards — Volume 11 (issued in July 2024)
