Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 1
The UK Endorsement Board (UKEB) has published a joint Draft Endorsement Criteria Assessment (DECA) which assesses whether 'Classification of Liabilities as Current or Non-current — Amendments to IAS 1', issued by the International Accounting Standards Board (IASB) in January 2020, and 'Non-current Liabilities with Covenants —Amendments to IAS 1', issued by the IASB in October 2022, meet the UK's statutory requirements for adoption of IFRS accounting standards as set out in Statutory Instrument 2019/685.
Comments on the draft Endorsement Criteria Assessment are requested by 8 June 2023.
