EFRAG Endorsement Status Report - Update

EFRAG has updated the EFRAG Endorsement Status Report following the issuance of the Amendments to the Fair Value Option in IAS 28 Investments in Associates and Joint Ventures by the IASB on 26 June 2026.

The Amendments are effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted for entities already applying IFRS 18 Presentation and Disclosure in Financial Statements.

The updated EFRAG Endorsement Status Report can also be downloaded under the menu 'Endorsement Status'.