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.
IFRS EU endorsement process [February 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 16 February 2026…
IFRS EU endorsement process [January 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 18 December 2025…
IFRS EU endorsement process [November 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 21 November 2025…
IASB issued amendments to IAS 21 regarding translations to a hyperinflationary presentation currency
On 13 November 2025, the International Accounting Standards Board (IASB) issued 'Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)'. The amendments are effective for annual periods…
Amendments to IAS 21 endorsed for use in the EU
On 15 November 2024, the amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates titled Lack of Exchangeability were endorsed by the European Commission for use in the European Union. The EU effec…
IASB publishes amendments to IAS 21
On 15 August 2023, the International Accounting Standards Board (IASB) published 'Lack of Exchangeability (Amendments to IAS 21)' that contains guidance to specify when a currency is exchangeable and how to det…