EFRAG Endorsement Status Report - Update

The European Union has published in its Official Journal a Commission Regulation endorsing Annual Improvements to IFRS Accounting Standards—Volume 11 ('the Amendments').​

The Amendments provide limited changes that either clarify the wording in the amended IFRS Accounting Standards or correct relatively minor unintended consequences, oversights or conflicts between the requirements of the IFRS Accounting Standards and 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.