New extracts from the ESMA database of IFRS decisions
In May 2022, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
IFRS EU Endorsement Process [March 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 3 March 2022.
As of 29 March 2022, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:
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 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 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021)
