This list is being provided for information and translation purposes only. Since the information provided is permanently subject to change, please consult the EFRAG website to get the most recent EU endorsement status.
 

Standards and interpretations applicable for the annual period beginning on or after 1 January 2024

• Amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants
  
• Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback
• Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements

Standards and interpretations published, but not yet applicable for the annual period beginning on 1 January 2024
 

• Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (applicable for annual periods beginning on or after 1 January 2025, but not yet endorsed in the EU)
• IFRS 18 Presentation and Disclosure in Financial Statements (applicable for annual periods beginning on or after 1 January 2027, but not yet endorsed in the EU)
• IFRS 19 Subsidiaries without Public Accountability – Disclosures (applicable for annual periods beginning on or after 1 January 2027, but not yet endorsed in the EU)
• Amendments to IFRS 9 and IFRS 7 Classification and Measurement of Financial Instruments (applicable for annual periods beginning on or after 1 January 2026, but not yet endorsed in the EU)

Additional information

For more detailed explanations on the changes, refer to our IAS Plus website. The overview on IAS Plus is updated on a quarterly basis.

More IFRS guidance is available on IAS Plus, including:
 

• IFRS illustrative financial statements 2023
  Appendix 1 of this document highlights the areas of the model financial statements potentially affected by climate change.
• IAS 34 Interim Financial Reporting disclosure compliance checklist
• Disclosure checklist for 2023