IFRS EU endorsement process [June 2024]
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 31 May 2024.
The version of the model consolidated financial statements under IFRSs as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech and English.
This version which is available on Deloitte’s website should be used by the entities that prepare financial statements in compliance with IFRSs as adopted by the EU for the year ended 31 December 2021.
These model financial statements do not illustrate the impact of the application of new and revised IFRS Standards that are not yet mandatorily effective on 1 January 2021.
The version of model consolidated financial statements under IFRS as issued by the IASB for the year ended 31 December 2021 is available on www.iasplus.com.
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