IASB issued new standard IFRS 20
On 27 May 2026, the International Accounting Standards Board (IASB) published its new standard IFRS 20 ‘Regulatory Assets and Regulatory Liabilities'. IFRS 20 requires an entity that is subject to a regulatory …
IFRS EU endorsement process [June 2026]
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 19 June 2026.
As of 24 June 2026, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:
New standards
- IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued in May 2024)
- IFRS 20 Regulatory Assets and Regulatory Liabilities (issued in May 2026)
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 19 Subsidiaries without Public Accountability: Disclosures (issued in August 2025)
- Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (issued in November 2025)
