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EU endorsement

EU preparers are required to prepare their financial statements in accordance with IFRSs as adopted in the EU, and therefore can only apply accounting standards once they have been endorsed.

The latest version of the Endorsement Status Report is available on the website of the European Financial Reporting Advisory Group (EFRAG). 

Although unendorsed standards and interpretations cannot be adopted in the EU, the requirements of those standards and interpretations may be applied early if they do not conflict with the requirements of any endorsed standards or interpretations.