Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 12
The UK Endorsement Board (UKEB) has published a Draft Endorsement Criteria Assessment (DECA) which assesses whether 'International Tax Reform: Pillar Two Model Rules (Amendments to IAS 12)', issued by the International Accounting Standards Board (IASB) in May 2023, meet the UK's statutory requirements for adoption of IFRS accounting standards as set out in Statutory Instrument 2019/685. Comments are requested by 10 July 2023.