As of 27 August 2018, the following IASB pronouncements are awaiting European Commission endorsement for use in the EU:

Standards

• IFRS 14 Regulatory Deferral Accounts (issued in January 2014) – the European Commission has decided not to launch the endorsement process of this interim standard and to wait for the final standard
• IFRS 17 Insurance contracts (issued in May 2017)

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 IAS 19 Plan Amendment, Cur­tail­ment or Set­tle­ment (issued in February 2018)
• Amendments to IAS 28 Long-term Interests in Associates and Joint Ventures (issued in October 2017)
• Annual Improvements to IFRS Standards2015–2017 Cycle (issued in December 2017)
• Amendments to References to the Conceptual Framework in IFRS Standards (issued in March 2018)

Interpretation 

• IFRIC 23 Uncertainty over Income Tax Treatments (issued in June 2017)

Click here for the Endorsement Status Report.

The erticle is part od dReport – September 2018, Accounting news.