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.
UK preparers need to consider whether to apply EU-endorsed IFRS or UK-endorsed IFRS.
Standards issued but not yet effective or applied in the accounts
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires disclosure of any new standards and interpretations that have been issued but are not yet effective and have not yet been applied in the financial statements, together with information relevant to assessing the possible impact when implemented for the first time.