Endorsement status

EFRAG frequently updates the Endorsement Status Report.

The report provides an overview of IFRS Accounting Standards and IFRS interpretations pending endorsement. This overview is updated upon an IFRS Accounting Standard or IFRS Intepretation being issued by the IASB, EFRAG issuing its draft and final endorsement advice, and the ARC voting in favour of endorsement. It includes mention of the IASB effective date, an indication of when the various decisions, including final endorsement, are expected to be made and of whether the time-table is compatible with the IASB effective date.

The EU endorsement status report

Update: 11 October 2024

IASB/IFRIC documents not yet endorsed:
[Revisions to this schedule are marked in bold and steps marked in green have been completed]

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Draft endorsement advice Endorsement advice ARC Vote Expected endorsement IASB Effective date Endorsement expected before effective date
IFRS standards and interpretations

IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024)

01/01/2027

IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued on 9 May 2024)2

01/01/2027

Amendments

Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) (issued on 30 May 2024)

27/06/2024

9/10/2024

01/01/2026

Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (issued on 15 August 2023)

28/09/2023

09/01/2024

04/04/24

01/01/2025

Annual Improvements Volume 11 (issued on 18 July 2024)

11/10/2024

01/01/2026

1 On IFRS Standards, the EC has decided not to launch the endorsement process of the interim standard IFRS 14 Regulatory Deferral Accounts (issued on 30 January 2014) and to wait for the final IFRS Standard.

2 The EC sent the request for endorsement advice (here) on IFRS 19 Subsidiaries without Public Accountability: Disclosures on 17 September 2024.

The information shown is our current best estimate of the latest date for publication or endorsement, assuming endorsement is to occur.

IASB and IFRS IC documents that have been endorsed:

The IASB/IFRS IC documents that have been endorsed, as well as their effective dates of application in the European Union, the dates of endorsement and of publication in the Official Journal are set out in the table below.

The full list of documents that have been endorsed by the EU, can be found in the Official Journal of the European Union, which can be accessed here in the EUR-Lex.

EU effective date Date of endorsement Date of publication

Amendments to IFRS 17 Insurance contracts: Initial Application of IFRS 17 and IFRS 9 – Comparative Information (issued on 9 December 2021)

1 January 2023

8 September 2022

9 September 2022

Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements (issued on 25 May 2023)

1 January 2024

15 May 2024

16 May 2024

Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued on 7 May 2021)

1 January 2023

11 August 2022

12 August 2022

Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies (issued on 12 February 2021)

1 January 2023

2 March 2022

3 March 2022

Amendments to IAS 12 Income taxes: International Tax Reform – Pillar Two Model Rules (issued 23 May 2023)

Immediately and 1 January 2023 (Companies shall apply the exception immediately, but disclosure requirements are required for annual reporting periods beginning on or after 1 January 2023)

8 November 2023

9 November 2023

Amendments to IAS 1 Presentation of Financial Statements:

  • Classification of Liabilities as Current or Non-current Date (issued on 23 January 2020);
  • Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 15 July 2020); and
  • Non-current Liabilities with Covenants (issued on 31 October 2022)

1 January 2024

19 December 2023

20 December 2023

Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates (issued on 12 February 2021)

1 January 2023

2 March 2022

3 March 2022

Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022)

1 January 2024

20 November 2023

21 November 2023

IFRS 17 Insurance Contracts (issued on 18 May 2017); including Amendments to IFRS 17 (issued on 25 June 2020)

1 January 2023

19 November 2021

23 November 2021

Amendments to IFRS 16 Leases: Covid-19- Related Rent Concessions beyond 30 June 2021(issued on 31 March 2021)

1 April 2021

30 August 2021

31 August 2021

Amendments to IFRS 3 Business Combinations; IAS 16 Property, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and Contingent Assets; and Annual Improvements 2018-2020 (All issued 14 May 2020)

1 January 2022

28 June 2021

2 July 2021

Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 (issued on 27 August 2020)

1 January 2021

13 January 2021

14 January 2021

Amendments to IFRS 4 Insurance Contracts – deferral of IFRS19 (issued on 25 June 2020)

1 January 2021

15 December 2020

16 December 2020

Amendment to IFRS 16 Leases Covid 19-Related Rent Concessions (issued on 28 May 2020)

1 June 2020

9 October 2020

12 October 2020

Amendments to IFRS 3 Business Combinations (issued on 22 October 2018)

1 January 2020

21 April 2020

22 April 2020

Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform (issued on 26 September 2019)

1 January 2020

15 January 2020

16 January 2020

Amendments to IAS 1 and IAS 8: Definition of Material (issued on 31 October 2018)

1 January 2020

29 November 2019

10 December 2019

Amendments to References to the Conceptual Framework in IFRS Standards (issued on 29 March 2018)

1 January 2020

29 November 2019

6 December 2019

Annual Improvements to IFRS Standards 2015-2017 Cycle (issued on 12 December 2017)

1 January 2019

14 March 2019

15 March 2019

Amendments to IAS 19: Plan Amendment, Curtailment or Settlement (issued on 7 February 2018)

1 January 2019

13 March 2019

14 March 2019

Amendments to IAS 28: Long-term Interests in Associates and Joint Ventures (issued on 12 October 2017)

1 January 2019

8 February 2019

11 February 2019

IFRIC 23 Uncertainty over Income Tax Treatments (issued on 7 June 2017)

1 January 2019

23 October 2018

24 October 2018

IFRIC 22 Foreign Currency Transactions and Advance Consideration (issued on 8 December 2016)

1 January 2018

28 March 2018

3 April 2018

Amendments to IFRS 9: Prepayment Features with Negative Compensation (issued on 12 October 2017)

1 January 2019

22 March 2018

26 March 2018

Amendments to IAS 40: Transfers of Investment Property (issued on 8 December 2016)

1 January 2018

14 March 2018

15 March 2018

Amendments to IFRS 2: Classification and Measurement of Share-based Payment Transactions (issued on 20 June 2016)

1 January 2018

26 February 2018

27 February 2018

Annual Improvements to IFRS Standards 2014-2016 Cycle (issued on 8 December 2016)

1 January 2017 /
1 January 2018

7 February 2018

8 February 2018

Amendments to IAS 7: Disclosure Initiative (issued on 29 January 2016)

1 January 2017

6 November 2017

9 November 2017

Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses (issued on 19 January 2016)

1 January 2017

6 November 2017

9 November 2017

Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (issued on 12 September 2016)

1 January 2018

3 November 2017

9 November 2017

Clarifications to IFRS 15 Revenue from Contracts with Customers (issued on 12 April 2016)

1 January 2018

31 October 2017

9 November 2017

IFRS 16 Leases (issued on 13 January 2016)

1 January 2019

31 October 2017

9 November 2017

IFRS 9 Financial Instruments (issued on 24 July 2014)

1 January 2018

22 November 2016

29 November 2016

IFRS 15 Revenue from Contracts with Customers (issued on 28 May 2014) including amendments to IFRS 15: Effective date of IFRS 15 (issued on 11 September 2015)

1 January 2018

22 September 2016

29 October 2016

Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities – Applying the Consolidation Exception (issued on 18 December 2014)

1 January 2016

22 September 2016

23 September 2016

Amendments to IAS 27: Equity Method in Separate Financial Statements (issued on 12 August 2014)

1 January 2016

18 December 2015

23 December 2015

Amendments to IAS 1: Disclosure Initiative (issued on 18 December 2014)

1 January 2016

18 December 2015

19 December 2015

Annual Improvements to IFRSs 2012–2014 Cycle (issued on 25 September 2014)

1 January 2016

15 December 2015

16 December 2015

Amendments to IAS 16 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation (issued on 12 May 2014)

1 January 2016

2 December 2015

3 December 2015

Amendments to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations (issued on 6 May 2014)

1 January 2016

24 November 2015

25 November 2015

Amendments to IAS 16 and IAS 41: Bearer Plants (issued on 30 June 2014)

1 January 2016

23 November 2015

24 November 2015

Amendments to IAS 19: Defined Benefit Plans: Employee Contributions (issued on 21 November 2013)

1 February 2015

17 December 2014

9 January 2015

Annual Improvements to IFRSs 2010–2012 Cycle (issued on 12 December 2013)

1 February 2015

17 December 2014

9 January 2015

Annual Improvements to IFRSs 2011–2013 Cycle (issued on 12 December 2013)

1 January 2015

18 December 2014

19 December 2014

IFRIC Interpretation 21 Levies (issued on 20 May 2013)

17 June 2014

13 June 2014

14 June 2014

Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets

1 January 2014

19 December 2013

20 December 2013

Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting

1 January 2014

19 December 2013

20 December 2013

Amendments to IFRS 10, IFRS 12 and IAS 27: Investment Entities

1 January 2014

20 November 2013

21 November 2013

Amendments to IFRS 10, IFRS 11 and IFRS 12: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities - Transition Guidance

1 January 2014

4 April 2013

5 April 2013

Annual Improvements to IFRSs 2009-2011 Cycle (issued by the IASB in May 2012)

1 January 2013

27 March 2013

28 March 2013

Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards - Government Loans

1 January 2013

4 March 2013

5 March 2013

Amendments to IFRS 7 Financial Instruments: Disclosures - Offsetting Financial Assets and Financial Liabilities

1 January 2013

13 December 2012

29 December 2012

Amendments to IAS 32 Financial Instruments: Presentation - Offsetting Financial Assets and Financial Liabilities

1 January 2013

13 December 2012

29 December 2012

Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards: Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters

1 January 2013

11 December 2012

29 December 2012

IFRS 10 Consolidated Financial Statements

1 January 2014

11 December 2012

29 December 2012

IFRS 11 Joint Arrangements

1 January 2014

11 December 2012

29 December 2012

IFRS 12 Disclosure of Interests in Other Entities

1 January 2014

11 December 2012

29 December 2012

IFRS 13 Fair Value Measurement

1 January 2013

11 December 2012

29 December 2012

IAS 27 Separate Financial Statements

1 January 2014

11 December 2012

29 December 2012

IAS 28 Investments in Associates and Joint Ventures

1 January 2014

11 December 2012

29 December 2012

Amendments to IAS 12 Income Taxes: Deferred Tax - Recovery of Underlying Assets

1 January 2013

11 December 2012

29 December 2012

IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine

1 January 2013

11 December 2012

29 December 2012

Amendments to IAS 1 Presentation of Items of Other Comprehensive Income

1 July 2012

5 June 2012

6 June 2012

Amendments to IAS 19 Employee Benefits

1 January 2013

5 June 2012

6 June 2012

Amendments to IFRS 7 Financial Instruments: Disclosures –Transfers of Financial Assets

30 June 2011

22 November 2011

23 November 2011

Improvements to IFRSs (Issued by IASB in May 2010)

30 June 2010 /
31 December 2010

18 February 2011

19 February 2011

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

1 July 2010

23 July 2010

24 July 2010

Revised IAS 24 Related Party Disclosures

1 January 2011

19 July 2010

20 July 2010

Amendment to IFRIC 14 Prepayments of a Minimum Funding Requirement

1 January 2011

19 July 2010

20 July 2010

Amendments to IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters

1 July 2010

30 June 2010

1 July 2010

Amendments to IFRS 1 Additional Exemptions for First-time Adopters

1 January 2010

23 June 2010

24 June 2010

Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions

1 January 2010

23 March 2010

24 March 2010

Improvements to IFRSs (Issued by IASB in April 2009)

1 January 2010

23 March 2010

24 March 2010

Amendment to IAS 32 Financial Instruments: Presentation: Classification of Rights Issues

1 February 2010

23 December 2009

24 December 2009

Amendments to IFRIC 9 and IAS 39 Embedded Derivatives

1 January 2009

30 November 2009

1 December 2009

IFRIC 18 Transfers of Assets from Customers

1 November 2009

27 November 2009

1 December 2009

Amendment to IFRS 7 Improving Disclosures about Financial Instruments

1 January 2009

27 November 2009

1 December 2009

IFRIC 17 Distributions of Non-Cash Assets to Owners

1 November 2009

26 November 2009

27 November 2009

Revised IFRS 1 First Time Adoption of IFRS

1 January 2010

25 November 2009

26 November 2009

Amendment to IAS 39 Financial Instruments: Recognition and Measurement: Eligible Hedged Items

1 July 2009

15 September 2009

16 September 2009

Amendment to IAS 39 Reclassification of Financial Assets: Effective Date and Transition

13 September 2009

9 September 2009

10 September 2009

IFRIC 15 Agreements for the Construction of Real Estate

1 January 2010

22 July 2009

23 July 2009

Revised IFRS 3 Business Combinations

1 July 2009

3 June 2009

12 June 2009

Amendments to IAS 27 Consolidated and Separate Financial Statements

1 July 2009

3 June 2009

12 June 2009

IFRIC 16 Hedges of a Net Investment in A Foreign Operation

1 July 2009

4 June 2009

5 June 2009

IFRIC 12 Service Concession Arrangements

29 March 2009

25 March 2009

26 March 2009

Improvements to IFRSs (issued by the IASB in May 2008)

1 January 2009 /
1 July 2009

23 January 2009

24 January 2009

Amendments to IFRS 1 and IAS 27 Cost of an Investment in a Subsidiary, JointlyControlled Entity or Associate

1 January 2009

23 January 2009

24 January 2009

Amendments to IAS 32 and IAS 1 Puttable Financial Instruments and Obligations Arising on Liquidation

1 January 2009

21 January 2009

22 January 2009

Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation

1 January 2009

17 December 2008

18 December 2008

IFRIC 14 IAS 19 The Limit of a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

1 January 2009

16 December 2008

17 December 2008

IFRIC 13 Customer Loyalty Programmes

1 January 2009

16 December 2008

17 December 2008

Amendment to IFRS 2 Share-Based Payment: Vesting Conditions and Cancellations

1 January 2009

16 December 2008

17 December 2008

Amendment to IAS 23 Borrowing Costs

1 January 2009

10 December 2008

17 December 2008

Amendments to IAS 39 and IFRS 7: Reclassification of Financial Instruments

17 October 2008

15 October 2008

16 October 2008

IFRS 8 Operating Segments

1 January 2009

21 November 2007

22 November 2007

IFRIC 11 IFRS 2: Group and Treasury Share Transactions

1 March 2008

1 June 2007

2 June 2007

IFRIC 10 Interim Financial Reporting and Impairment

1 November 2006

1 June 2007

2 June 2007

IFRIC 9 Reassessment of Embedded Derivatives

1 June 2006

8 September 2006

9 September 2006

IFRIC 8 Scope of IFRS 2

1 May 2006

8 September 2006

9 September 2006

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

1 March 2006

8 May 2006

9 May 2006

Amendments to IAS 21 The Effect of Changes in Foreign Exchange Rates

1 January 2006

8 May 2006

9 May 2006

IFRS 7 Financial Instruments: Disclosures

1 January 2007

11 January 2006

27 January 2006

IFRIC 6 Waste Electrical and Electronic Equipment

1 December 2005

11 January 2006

27 January 2006

Amendments to IFRS 1 and IFRS 6

1 January 2006

11 January 2006

27 January 2006

Amendments to IAS 39 and IFRS 4 Financial Guarantee Contracts

1 January 2006

11 January 2006

27 January 2006

Amendment to IAS 1 Capital Disclosures

1 January 2007

11 January 2006

27 January 2006

Amendment to IAS 39 Cash Flow Hedge Accounting

1 January 2006

21 December 2005

22 December 2005

Amendment to IAS 39 The Fair Value Option

1 January 2005

15 November 20053

16 November 2005

IFRIC 5 Interests in Decommissioning Funds

1 January 2006

8 November 2005

24 November 2005

IFRIC 4 Determining whether an arrangement contains a lease

1 January 2006

8 November 2005

24 November 2005

Amendments to IAS 19 Actuarial Gains and Losses, Group Plans and Disclosures

1 January 2006

8 November 2005

24 November 2005

IFRS 6 Mineral Resources

1 January 2006

8 November 2005

24 November 2005

Amendment to IAS 39 Transition and Initial Recognition of Financial Assets and Financial Liabilities

1 January 2005

25 October 2005

26 October 2005

Amendment to SIC 12

1 January 2005

25 October 2005

26 October 2005

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments

1 January 2005

7 July 2005

8 July 2005

IFRS 2 Share-based Payments

7 February 2005

4 February 2005

11 February 2005

Amendments to IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33, and 40.

1 January 2005

29 December 2004

31 December 2004

IAS 32 Financial Instruments: Disclosure and Presentation

1 January 2005

29 December 2004

31 December 2004

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

1 January 2005

29 December 2004

31 December 2004

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

1 January 2005

29 December 2004

31 December 2004

IFRS 4 Insurance Contracts

1 January 2005

29 December 2004

31 December 2004

Amendments to IASs 36 and 38

1 January 2005

29 December 2004

31 December 2004

IFRS 3 Business Combinations

1 January 2005

29 December 2004

31 December 2004

IAS 39 Financial Instruments: Recognition and Measurement

1 January 2005

19 November 20044

9 December 2004

IFRS 1 First-time Adoption of International Financial Reporting Standards

7 May 2004

6 April 2004

17 April 2004

Extant standards and interpretations as at 1 March 2002, other than IAS 32 and 39 and related interpretations. (In other words, IASs 1, 2, 7, 8, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 26, 27, 28, 29, 30, 31, 33, 34, 35, 36, 37, 38, 40 and 41; and SIC 1, 2, 3, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32 and 33.)

16 October 2003

29 September 2003

13 October 2003

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