diff --git a/core/modules/entity_reference/src/Plugin/Field/FieldFormatter/EntityReferenceFormatterBase.php b/core/modules/entity_reference/src/Plugin/Field/FieldFormatter/EntityReferenceFormatterBase.php
index 2114b85..381b82f 100644
--- a/core/modules/entity_reference/src/Plugin/Field/FieldFormatter/EntityReferenceFormatterBase.php
+++ b/core/modules/entity_reference/src/Plugin/Field/FieldFormatter/EntityReferenceFormatterBase.php
@@ -10,6 +10,7 @@
 use Drupal\Core\Field\FormatterBase;
 use Drupal\Core\TypedData\TranslatableInterface;
 use Drupal\Core\Field\FieldItemListInterface;
+use Drupal\Core\Entity\ContentEntityInterface;
 
 /**
  * Parent plugin for entity reference formatters.
@@ -30,33 +31,57 @@ protected function getEntitiesToView(FieldItemListInterface $items) {
 
     /* @var \Drupal\Core\Entity\Plugin\DataType\EntityAdapter $parent */
     $parent = $items->getParent();
-    /* @var \Drupal\Core\Entity\ContentEntityBase $target_entity */
+    /* @var \Drupal\Core\Entity\ContentEntityInterface $target_entity */
     $parent_entity = $parent->getValue();
     $active_langcode = $parent_entity->language()->getId();
 
     /* @var \Drupal\Core\Field\Plugin\Field\FieldType\EntityReferenceItem $item */
     foreach ($items as $delta => $item) {
-      /* @var \Drupal\Core\Entity\ContentEntityBase $entity */
+      /* @var \Drupal\Core\Entity\ContentEntityInterface $entity */
       $entity = $item->originalEntity;
-      if ($entity instanceof TranslatableInterface) {
-        if ($entity->hasTranslation($active_langcode)) {
-          $translated_entity = $entity->getTranslation($active_langcode);
-          if ($translated_entity->access('view')) {
-            $entity = $translated_entity;
-          }
-        }
+      if ($translated_entity = $this->getAccessibleTranslatedEntity($entity, $active_langcode)) {
+        $entity = $translated_entity;
+        $item->access = TRUE;
+      }
+      elseif ($entity->access('view')) {
+        $item->access = TRUE;
       }
 
-      if (!$entity->access('view')) {
-        continue;
+      if ($item->access) {
+        $entities[$delta] = $entity;
       }
-      $entities[$delta] = $entity;
     }
 
     return $entities;
   }
 
   /**
+   * Returns the translated entity if accessible.
+   *
+   * @param \Drupal\Core\Entity\ContentEntityInterface $entity
+   *   The original entity.
+   * @param string $langcode
+   *   The language of the translation.
+   *
+   * @return \Drupal\Core\Entity\ContentEntityInterface|null
+   *   The translated entity or NULL.
+   */
+  protected function getAccessibleTranslatedEntity(ContentEntityInterface $entity, $langcode) {
+    if (
+      $entity instanceof TranslatableInterface &&
+      $entity->language()->getId() != $langcode &&
+      $entity->hasTranslation($langcode)
+    ) {
+      $translated_entity = $entity->getTranslation($langcode);
+      if ($translated_entity->access('view')) {
+        return $translated_entity;
+      }
+    }
+
+    return NULL;
+  }
+
+  /**
    * {@inheritdoc}
    *
    * Mark the accessible IDs a user can see. We do not unset unaccessible