EFRAG Endorsement Status Report - Update

The European Union has published in its official journal a Commission Regulation endorsing Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7).​

The Amendments primarily respond to a request from stakeholders to clarify certain aspects of the application guidance for assessing the contractual cash flow characteristics of financial assets, and for accounting for the settlement of financial liabilities through electronic payment systems. These issues were raised during the Post-Implementation Review of IFRS 9 Classification and Measurement and via a request to the IFRS Interpretations Committee.

The Amendments are effective for annual periods beginning on or after 1 January 2026, with earlier application permitted.

Download the EFRAG Endorsement Status Report

The document is also accessible on the 'Endorsement Status' section of the menu.