Accounting
IFRS EU endorsement process [October 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 September 2025.
As of 28 October 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 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)
