Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 7 and IFRS 7 regarding supplier finance arrangements
The UK Endorsement Board (UKEB) has published its Draft Endorsement Criteria Assessment (DECA) which assesses whether 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), 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 18 October 2023.