Update to EFRAG Endorsement Status Report – Amendments to IFRS 9 endorsed

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 are effective for annual periods beginning on or after 1 January 2026, with earlier application permitted.
EFRAG Endorsement Status Report is updated to reflect the endorsement. The updated Endorsement Status Report is available here.