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Mandatory dates for IFRS standards

Mandatory dates identify which new IFRSs, IFRICs and amendments come into force for different time periods, linked to the ICAEW Financial Reporting Faculty’s standards tracker.

EU preparers are required to prepare their financial statements in accordance with IFRS as adopted in the EU, and therefore can only apply accounting standards once they have been endorsed. Standards and amendments in the list of mandatory dates that are marked with an asterisk (*) have not yet been endorsed for use in the EU. When endorsed, the EU effective date may differ from that given in the standard or amendment.