Endorsement

Latest updates

• 13/11/2024 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IAS 21, The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability is now reflected in the Endorsement Status Report.
  

• 19/07/2024 - EFRAG Endorsement Status Report - Update

  ​The EFRAG Endorsement Status Report now reflects the publication of Annual Improvements Volume 11 by the IASB on 18 July 2024.
  

• 31/05/2024 - EFRAG Endorsement Status Report - Update

  The Endorsement Status Report now reflects the publication of Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) by the IASB on 30 May 2024.
  

• 27/05/2024 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of IFRS 19 Subsidiaries without public accountability: Disclosures by the IASB on 9 May 2024.
  

• 17/05/2024 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7) is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.
  

• 17/04/2024 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of IFRS 18 Presentation and Disclosure in Financial Statements by the IASB on 9 April 2024.
  

• 12/01/2024 - EFRAG Endorsement Advice on Amendments to IAS 21

  ​EFRAG has completed its due process regarding Amendments to IAS 21, The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, and has submitted its Endorsement Advice Letter to the European Commission.
  
  The Endorsement Advice Letter to the European Commission can be found here.

  
  

• 20/12/2023 - EFRAG Endorsement Status Report - Update

  ​​The endorsement by the European Commission of Amendments to IAS 1 Presentation of Financial Statements is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.
  

• 21/11/2023 - EFRAG Endorsement Status Report - Update

  ​​The endorsement by the European Commission of Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.
  

• 09/11/2023 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of the Amendments to IAS 12 International Tax Reforms - Pillar Two Model Rules is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.
  

• 28/08/2023 - EFRAG Endorsement Status Report - Update

  ​The ARC vote by written procedure on amendments to IAS 1  Classification of Liabilities as Current or Non-current and other amendments is now reflected in the EFRAG Endorsement Status Report.
  

• 18/08/2023 - EFRAG Endorsement Status Report - Update

  ​The publication of Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability by the IASB on 15 August 2023 and the ARC vote by written procedure on Amendments to IAS 1 Presentation of Financial Statements are now reflected in the EFRAG Endorsement Status Report.
  

• 17/08/2023 - EFRAG Endorsement Status Report - Update

  The Endorsement Status Report now reflects the publication of Lack of Exchangeability (amendments to IAS 21) by the IASB on 15 August 2023.

  Read the report here.
  

• 27/07/2023 - EFRAG Endorsement Status Report - Update

  ​The ARC vote by written procedure on Amendments to IAS 12 - International Tax Reform - Pillar Two Model Rules and Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now reflected in the EFRAG Endorsement Status Report. 
  

• 30/05/2023 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of Amendments to IAS 7 and IFRS 7 as well as to IAS 12.
  

  
  

• 22/09/2022 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback by the IASB on 22 September 2022.
  

• 09/09/2022 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of the Amendments to IFRS 17: Initial Application of IFRS 17 and IFRS 9 – Comparative Information is now reflected in the Endorsement Status Report. 
  

• 12/08/2022 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to  IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the Endorsement Status Report. The updated EFRAG Endorsement Status Report can be found here.
  

• 02/05/2022 - EFRAG Endorsement Status Report - Update

  ​The ARC vote by written procedure on the amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9 - Comparative Information is now reflected in the EFRAG Endorsement Status Report.
  

• 25/03/2022 - EFRAG Endorsement Status Report - Update

  ​The ARC vote on the Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now reflected in the EFRAG Endorsement Status Report. 
  
  

• 03/03/2022 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IAS 1 on disclosure of accounting policies and IAS 8 on definition of accounting estimates are now reflected in the Endorsement Status Report.
  

• 10/12/2021 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of Initial Application of IFRS 17 and IFRS 9 - Comparative Information by the IASB on 9 December 2021.
  

• 23/11/2021 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of IFRS 17 Insurance Contracts including the 2020 amendments  is now reflected in the Endorsement Status Report.

• 31/08/2021 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of the Amendments to IFRS 16 Leases - Covid19-Related Rent Concessions beyond 30 June 2021 is now reflected in the Endorsement Status Report.

• 16/07/2021 - EFRAG Endorsement Status Report - Update

  ​The ARC vote on IFRS 17 Insurance Contracts including the Amendments is now reflected in the EFRAG Endorsement Status report.

• 02/07/2021 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of 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 is now reflected in the Endorsement Status Report.

• 07/05/2021 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes by the IASB on 7 May 2021 and other timing changes.​

• 12/02/2021 - EFRAG Endorsement Status Report - Update

  ​The Endorsement Status Report now reflects the publication of the mendments to IAS 1 and IFRS Practice Statement 2 (Disclosure of Accounting Policies) and IAS 8 (Definition of Accounting Estimates) by the IASB on 12 February 2021.

• 14/01/2021 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 is now reflected in the Endorsement Status Report.

• 16/12/2020 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of the Amendments to IFRS 4 Insurance Contracts – deferral of IFRS 9 is now reflected in the Endorsement Status Report.

• 12/10/2020 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendment to IFRS 16 Leases Covid 19-Related Rent Concessions is now reflected in the Endorsement Status Report.

• 06/07/2020 - EFRAG Endorsement Status Report - Update

  ​The ARC vote by written procedure on Covid-19-Related Rent Concessions (amendment to IFRS 16) is now reflected in the EFRAG Endorsement Status Report.

• 22/04/2020 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IFRS 3 Business Combinations: Definition of a business combination is now reflected in the Endorsement Status Report.

• 23/01/2020 - EFRAG Endorsement Status Report - Update

  ​​The publication of Classification of Liabilities as Current or Non-current (amendments to IAS 1 Presentation of Financial Statements) is now reflected in the Endorsement Status Report

• 17/01/2020 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Interest Rate Benchmark Reform: Amendments to IFRS 9, IAS 39 and IFRS 7 is now reflected in the Endorsement Status Report.

• 11/12/2019 - EFRAG Endorsement Status Report Update

  The endorsement by the European Commission of Amendments to IAS 1 and IAS 8 is now reflected in the Endorsement Status Report.

• 09/12/2019 - EFRAG Endorsement Status Report - Update

  The endorsement by the European Commission of Amendments to References to the Conceptual Framework in IFRS Standards is now reflected in the Endorsement Status Report. 
  

• 06/11/2019 - EFRAG Endorsement Status Report - Update

  ​The ARC vote by written procedure on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) is now reflected in the EFRAG Endorsement Status Report.

   

• 18/03/2019 - EFRAG Endorsement Status Report - Update

  The endorsement by the European Commission of Annual Improvements to IFRS Standards 2015-2017 Cycle is now reflected in the Endorsement Status Report.

• 14/03/2019 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IAS 19: Plan Amendment, Curtailment or Settlement is now reflected in the Endorsement Status Report. 

• 11/02/2019 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Amendments to IAS 28: Long-term Interests in Associates and Joint Ventures is now reflected in the Endorsement Status Report.

• 02/11/2018 - EFRAG Endorsement Status Report - Update

  The publication of Definition of Material (Amendments to IAS 1 and IAS 8) is now reflected in the Endorsement Status Report.​​​

• 24/10/2018 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of IFRIC 23 Uncertainty over Income Tax Treatments is now reflected in the Endorsement Status Report.

• 12/09/2018 - EFRAG Endorsement Status Report Update

  ​The ARC voted by written procedure on IAS 28 - Long-Term Interest in Associates and Joint Ventures.

• 15/08/2018 - EFRAG Endorsement Status Report Update

  ​The ARC votes by written procedure on  IFRIC 23 and Annual Improvements to IFRS Standards 2015-2017 are now reflected in the EFRAG Endorsement Status Report.

• 03/04/2018 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of IFRIC 22 Foreign Currency Transactions and Advance Consideration is now reflected in the Endorsement Status Report. 

• 29/03/2018 - EFRAG Endorsement Status Report - Update

  The Endorsement Status Report now reflects the publication of Amendments to References to the Conceptual Framework in IFRS Standards by the IASB on 29 March 2018.

• 26/03/2018 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Prepayment Features with Negative Compensation (Amendments to IFRS 9) is now reflected in the Endorsement Status Report.

• 15/03/2018 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Transfers of Investment Property (Amendments to IAS 40) is now reflected in the Endorsement Status Report.

• 27/02/2018 - EFRAG Endorsement Status Report - Update

  ​The endorsement by the European Commission of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) is now reflected in the Endorsement Status Report.

• 08/02/2018 - EFRAG Endorsement Status Report - Update 8 February 2018

  ​The endorsement by the European Commission of Annual Improvements to IFRS Standards 2014-2016 Cycle is now reflected in the EFRAG Endorsement Status Report.

• 07/02/2018 - EFRAG Endorsement Status Report - Update 7 February 2018

  ​The Endorsement Status Report now reflects the publication of ​Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) by the IASB on 7 February 2018 and other timing changes.

• 15/12/2017 - EFRAG Endorsement Status Report - Update 15 December 2017

  ​The Endorsement Status Report now reflects:

  • the publication of EFRAG's draft endorsement advice letter and invitation to comment on Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) on 15 December 2017; and
  • the publication of Annual Improvements to IFRS Standards 2015-2017 Cycle by the IASB on 12 December 2017.

• 09/11/2017 - EFRAG Endorsement Status Report - Update 9 November 2017

  ​The European Commission has endorsed the following IFRS Standards and amendments:

  • IFRS 16 Leases
  • Clarifications to IFRS 15 Revenue from Contracts with Customers
  • Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
  • Disclosure Initiative (Amendments to IAS 7)

• 12/10/2017 - EFRAG Endorsement Status Report 12 October 2017

  ​The publication of Prepayment Features with Negative Compensation (Amendments to IFRS 9) and Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) on 12 October 2017 are now reflected in the Endorsement Status Report. 

• 06/07/2017 - EFRAG Endorsement Status Report 6 July 2017

  ​The ARC vote by written procedure on Amendments to IAS 7, Amendments to IAS 12 and Clarifications to IFRS 15 is now reflected in the EFRAG Endorsement Status Report.

   

• 29/06/2017 - EFRAG Endorsement Status Report 29 June 2017

  ​The ARC vote on IFRS 16 Leases and Amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts is now reflected in the EFRAG Endorsement Status Report.

• 07/06/2017 - EFRAG Endorsement Status Report 7 June 2017

  ​The publication of IFRIC 23 Uncertainty over Income Tax Treatments on 7 June 2017 is now reflected in the Endorsement Status Report.

• 18/05/2017 - EFRAG Endorsement Status Report 18 May 2017

  ​The publication of IFRS 17 Insurance Contracts on 18 May 2017 is now reflected in the Endorsement Status Report.

• 08/12/2016 - EFRAG Endorsement Status Report 8 December 2016

  ​Three IASB publications on 8 December 2016 are now reflected in the Endorsement Status Report.

• 29/11/2016 - EFRAG Endorsement Status Report 29 November 2016

  ​The endorsement by the European Commission of IFRS 9 Financial Instruments is now reflected in the EFRAG Endorsement Status Report.

• 31/10/2016 - EFRAG Endorsement Status Report 31 October 2016

  ​The endorsement by the European Commission of IFRS 15 Revenue from Contracts with Customers including amendments to IFRS 15: Effective date of IFRS 15 is now reflected in the EFRAG Endorsement Status Report.

• 26/09/2016 - EFRAG Endorsement Status Report 23 September 2016

  ​The endorsement by the European Commission of Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities - Applying the Consolidation Exception is now reflected in the EFRAG Endorsement Status Report.

• 12/09/2016 - EFRAG Endorsement Status Report 12 September 2016

  ​The publication of Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4) on 12 September 2016 is now reflected in the Endorsement Status Report.

• 27/06/2016 - EFRAG Endorsement Status Report 27 June 2016

  ​The ARC vote on IFRS 9 Financial Instruments is now reflected in the EFRAG Endorsement Status Report.
  

• 21/06/2016 - EFRAG Endorsement Status Report 21 June 2016

  ​The publication of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) on 20 June 2016 is now reflected in the EFRAG Endorsement Status Report.

• 20/04/2016 - EFRAG Endorsement Status Report 20 April 2016

  The ARC vote on Amendments to IFRS 10, IFRS 12 and IAS 28 is now reflected in the EFRAG Endorsement Status Report.
  

• 18/04/2016 - EFRAG Endorsement Status Report 18 April 2016

  ​The date of the ARC vote on IFRS 15 is now reflected in the EFRAG Endorsement Status Report.

• 13/04/2016 - EFRAG Endorsement Status Report 13 April 2016

  ​The publication of Clarifications to IFRS 15 on 12 April 2016 is now reflected in the EFRAG Endorsement Status Report.

• 12/01/2016 - EFRAG endorsement status report

  The publication of  IFRS 16 Leases on 13 January 2016 is now reflected in EFRAG Endorsement Status Report.

• 20/12/2015 - EFRAG endorsement status report

  The endorsement by the European Commission of Amendments to IAS 1 is now reflected in EFRAG Endorsement Status Report.

• 15/12/2015 - EFRAG endorsement status report

  The endorsement by the European Commission of Annual Improvements to IFRS 2012-2014 Cycle is now reflected in EFRAG Endorsement Status Report.