2023

Comment deadline for BEIS consultation on proposed extensions to the Payment Practices and Performance Regulations reporting framework from 28 Apr, 2023 12:05 AM to 28 Apr, 2023 11:55 PM — London,
The Department for Business, Energy and Industrial Strategy (BEIS) has launched a consultation proposing extending the Payment Practices and Performance Regulations reporting framework that affects large UK companies and LLPs after the current statutory expiry date of 6 April 2024. Comments are requested by 28 April 2023.
Comment deadline for comments on the FRC's draft 2024 Taxonomy Suite from 06 Oct, 2023 12:05 AM to 06 Oct, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has issued, for comment, its draft 2024 Taxonomy Suite. Comments are requested by 6 October 2023.
Comment deadline for EFRAG draft endorsement advice on Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7) from 11 Sep, 2023 12:05 AM to 11 Sep, 2023 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)'. Comments are requested by 11 September 2023.
Comment deadline for EFRAG preparatory draft for the endorsement advice on amendments to IAS 12 from 24 May, 2023 12:05 AM to 24 May, 2023 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued a preparatory draft of its endorsement advice letter relating to the endorsement for use in the the European Union (EU) of 'International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12). Comments are requested by 24 May 2023.
Comment deadline for EFRAG draft endorsement advice on amendments to IAS 21 from 07 Dec, 2023 12:05 AM to 07 Dec, 2023 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Lack of Exchangeability (Amendments to IAS 21). Comments are requested by 7 December 2023.
Comment deadline for EFRAG's draft endorsement advice on Amendments to IFRS 16 from 09 Jan, 2023 12:05 AM to 09 Jan, 2023 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) (‘the Amendments’). Comments are requested by 9 January 2023.
Comment deadline for FCA Consultation Paper on Sustainability Disclosure Requirements and investment labels from 25 Jan, 2023 12:05 AM to 25 Jan, 2023 11:55 PM — London,
The Financial Conduct Authority (FCA) has published Consultation Paper CP/22/20 'Sustainability Disclosure Requirements and investment labels'. Comments are requested by 25 January 2023.
Comment deadline for FCA consultation to replace premium and standard listing categories with a single listing category from 28 Jun, 2023 12:05 AM to 28 Jun, 2023 11:55 PM — London,
As part of a plan to strengthen the UK’s position in global wholesale markets, the Financial Conduct Authority (FCA) has published a consultation paper, CP23/10 'Primary Markets Effectiveness Review: Feedback to DP22/2 and proposed equity listing rule reforms'. The plans propose replacing the existing standard and premium listing share categories with a single listing category for commercial company issuers of equity shares. The aim is that this new framework should be more straightforward and allow sufficient flexibility to cater for a diverse range of companies, while maintaining transparency for investors to support market integrity and oversight. Comments are requested by 28 June 2023.
Comment deadline for FCA consultation on streamlining its transparency rules on structured digital reporting of annual financial statements from 24 Feb, 2023 12:05 AM to 24 Feb, 2023 11:55 PM — London,
The Financial Conduct Authority (FCA) are consulting on changes to streamline its transparency rules for certain companies with securities admitted to UK regulated markets to prepare, publish and file with the FCA their annual financial report in a specific web browser format (XHTML), and to present the financial statements in it in the structured digital format. Comments are requested by 24 February 2023.
Comment deadline for Financial Reporting Exposure Draft (FRED) 82 ‘Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review' from 30 Apr, 2023 12:05 AM to 30 Apr, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published Financial Reporting Exposure Draft (FRED) 82 ‘Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review' which proposes changes to FRS 102 and other UK and Republic of Ireland financial reporting standards as a result of the second triennial review of the standard. Comments are requested by 30 April 2023.
Comment deadline for for FRC proposed revisions to International Standard on Auditing (UK) 505 from 01 Sep, 2023 12:05 AM to 01 Sep, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published revisions to proposed International Standard on Auditing (UK) 505 - External Confirmations. Comments are requested by 1 September 2023.
Comment deadline for FRC consultation on proposed amendments to the Audit Enforcement Procedures from 05 May, 2023 12:05 AM to 05 May, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published a consultation on amendments to the Audit Enforcement Procedures (AEP). Comments are requested by 5 May 2023.
Comment deadline for FRC consultation on revisions to Ethical Standard for auditors from 31 Oct, 2023 12:05 AM to 31 Oct, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has issued a consultation proposing amendments to the FRC’s Ethical Standard. Comments are requested by 31 October 2023.
Comment deadline for FRC consultation on strengthening both ISA (UK) 250 Section A and ISA (UK) 250 Section B. from 12 Jan, 2024 12:05 AM to 12 Jan, 2024 11:55 PM — Online,
The Financial Reporting Council (FRC) has launched a consultation to strengthen auditor requirements to detect and report material misstatements from non-compliance with laws and regulations and to clarify instances auditors should report such breaches, and other significant matters, to the relevant regulators. Comments are requested by 12 January 2024.
Comment deadline for FRC policy paper outlining its approach to competition in the audit market from 28 Feb, 2023 12:05 AM to 28 Feb, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published a policy paper providing an overview of its approach to competition in the audit market. Comments are requested by 28 February 2023.
Comment deadline for FRC's draft 3-year Plan and Budget for 2023-26 from 27 Jan, 2023 12:05 AM to 27 Jan, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published a consultation on its 3-year plan and budget for 2023-2026. Comments are requested by 27 January 2023.
Comment deadline for FRC's consultation on revision to the UK Corporate Governance Code from 13 Sep, 2023 12:05 AM to 13 Sep, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has launched a public consultation on proposed revisions to the UK Corporate Governance Code. Comments are requested by 13 September 2023.
Comment deadline for FRED 84 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Supplier Finance arrangements' from 31 Dec, 2023 12:05 AM to 31 Dec, 2023 11:55 PM — London,
In September 2023, the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 84 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Supplier Finance arrangements ("FRED 84") which proposes to introduce new disclosure requirements to provide users of financial statements with additional information about an entity's use of supplier finance arrangements and the effect of such arrangements on the entity's financial position and cash flows. Comments are requested by 31 December 2023.
Comment deadline for FRED 83 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework – International tax reform – Pillar Two model rules' from 24 May, 2023 12:05 AM to 24 May, 2023 11:55 PM — London,
In April 2023 the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 83 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework – International tax reform – Pillar Two model rules' ("FRED 83") which proposes to introduce a temporary exception to the accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules, alongside targeted disclosure requirements. Comments are requested by 24 May 2023.
Comment deadline for GRI consultation on revision to its biodiversity standard from 28 Feb, 2023 12:05 AM to 28 Feb, 2023 11:55 PM — London,
The Global Reporting Initiative (GRI) has published an exposure draft for its revised biodiversity standard 'GRI 304: Biodiversity'. Comments are requested by 28 February 2023.
Comment deadline for the 2024/25 Code of Practice on Local Authority Accounting in the United Kingdom 17 Oct, 2023 11:00 PM — London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments, via an ‘Invitation to Comment’, on proposals for developing the 2024/25 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2024. Comments are requested by 17 October 2023.
Comment deadline for the Department for Energy Security and Net Zero call for evidence on Scope 3 GHG emissions reporting from 14 Dec, 2023 12:05 AM to 14 Dec, 2023 11:55 PM — London,
The Department for Energy Security and Net Zero (DESNZ) has launched a call for evidence on Scope 3 greenhouse gas emissions reporting. The call for evidence is open until 14 December 2023.
Comment deadline for the FRC draft Conformance Suite for the UKSEF Taxonomy from 31 Dec, 2023 12:05 AM to 31 Dec, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has published for consultation a draft Conformance Suite for the UK Single Electronic Format (UKSEF) Taxonomy. Comments are requested by 31 December 2023.
Comment deadline for UK Endorsement Board joint draft Endorsement Criteria Assessment on Amendments to IAS 1 from 08 Jun, 2023 12:05 AM to 08 Jun, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published a joint draft Endorsement Criteria Assessment (DECA) which assesses whether two amendments to IAS 1 meet the UK's statutory requirements for adoption of IFRS as set out in Statutory Instrument 2019/685. Comments are requested by 8 June 2023.
Comment deadline for UK Sustainability Disclosure TAC call for evidence from 11 Oct, 2023 12:05 AM to 11 Oct, 2023 11:55 PM — Online,
The Financial Reporting Council (FRC), in its role as secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC), has issued a call for evidence to inform the proposed endorsement of the IFRS Sustainability Disclosure Standards in the UK. Comments are requested by 11 October 2023.
Comment deadline for UKEB Draft Endorsement Criteria Assessment of Lease Liability in a Sale and Leaseback — Amendments to IFRS 16 from 05 Apr, 2023 12:05 AM to 05 Apr, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its Draft Endorsement Criteria Assessment (DECA) which assesses whether 'Lease Liability in a Sale and Leaseback — Amendments to IFRS 16', issued by the International Accounting Standards Board (IASB) in September 2022, meet the UK's statutory requirements for adoption of IFRS accounting standards as set out in Statutory Instrument 2019/685. Comments are requested by 5 April 2023.
Comment deadline for UKEB draft comment letter on the IASB's Annual Improvements Volume 11 ED from 20 Nov, 2023 12:05 AM to 20 Nov, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft comment letter in response to the International Accounting Standards Board's (IASB's) Exposure Draft - Annual Improvements to IFRS Accounting Standards - Volume 11. Comments are requested by 20 November 2023.
Comment deadline for UKEB draft comment letter on the IASB’s proposed amendments to the classification and measurement of financial instruments from 26 Jun, 2023 12:05 AM to 26 Jun, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft comment letter relating to the International Accounting Standards Board (IASB) Exposure Draft (ED) 2023/2 'Amendments to Classification & Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)'. Comments are requested by 26 June 2023.
Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 1 from 08 Jun, 2023 12:05 AM to 08 Jun, 2023 11:55 PM — Online,
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 are requested by 8 June 2023.
Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 12 from 10 Jul, 2023 12:05 AM to 10 Jul, 2023 11:55 PM — London,
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.
Comment deadline for UKEB draft comment letter on the ISSB's RFI on agenda priorities from 23 Jul, 2023 12:05 AM to 23 Jul, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft comment letter in response to the International Sustainability Standards Board's (ISSB's) Request for Information (RFI) on its agenda priorities. Comments are requested by 23 July 2023.
Comment deadline for UKEB Draft Endorsement Criteria Assessment on amendments to IAS 7 and IFRS 7 regarding supplier finance arrangements from 18 Oct, 2023 12:05 AM to 18 Oct, 2023 11:55 PM — Online,
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.
Comment deadline for UKEB draft 2023/24 Regulatory Strategy from 27 Jan, 2023 12:05 AM to 27 Jan, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft 2023/24 Regulatory Strategy for consultation. Comments are requested by 27 January 2023.
Comment deadline for UKEB user survey on accounting for intangibles from 15 Oct, 2023 12:05 AM to 15 Oct, 2023 11:55 PM — Online,
The UK Endorsement Board (UKEB) has published its user survey on accounting for intangibles. Comments are requested by 15 October 2023.
Comment deadline for UKEB's draft comment letter on the IASB’s Request for Information regarding the Post implementation Review of IFRS 15 from 05 Oct, 2023 12:05 AM to 05 Oct, 2023 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft comment letter in response to the International Accounting Standards Board's (IASB's) Request for Information on its Post-implementation Review of IFRS 15 'Revenue from Contracts with Customers'. Comments are requested by 5 October 2023.
Comment deadline for updated draft SORP for Limited Liability Partnerships from 27 Oct, 2023 12:05 AM to 27 Oct, 2023 11:55 PM — London,
The Consultative Committee of Accountancy Bodies (CCAB) has published an updated draft of its Limited Liability Partnerships (LLPs) Statement of Recommended Practice (SORP). Comments are invited until 27 October 2023.
Comment deadline: Amendments to IFRS 9 and IFRS 7 from 19 Jul, 2023 01:00 AM to 19 Jul, 2023 09:00 PM — London,
On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. Comments are requested by 19 July 2023.
Comment deadline: Annual improvements volume 11 from 11 Dec, 2023 02:00 AM to 11 Dec, 2023 10:00 PM — London,
On 12 September 2023, the IASB published an exposure draft 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains proposed amendments to five standards as result of the IASB's annual improvements project. Comments are requested by 11 December 2023.
Comment deadline: IAS 12 amendments from 10 Mar, 2023 02:00 AM to 10 Mar, 2023 10:00 PM — London,
On 9 January 2023, the IASB published an exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes. Comments are requested by 10 March 2023.
Comment deadline: IFRS for SMEs ED from 07 Mar, 2023 02:00 AM to 07 Mar, 2023 10:00 PM — London,
On 8 September 2022, the IASB published the exposure draft IASB/ED/2022/1 'Third edition of the IFRS for SMEs Accounting Standard'. The deadline for submitting comments is 7 March 2023.
Comment deadline: ISSB agenda consultation from 01 Sep, 2023 01:00 AM to 01 Sep, 2023 09:00 PM — London,
On May 4 2023, the ISSB launched a public consultation on its future work programme. The deadline for submitting comments on the request for information 1 September 2023.
Comment deadline: ISSB draft methodology from 09 Aug, 2023 01:00 AM to 09 Aug, 2023 09:00 PM — London,
On 11 May 2023, the ISSB published an exposure draft 'Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates'. The deadline for submitting comments is 9 August 2023.
Comment deadline: PIR IFRS 9 (Impairment) from 27 Sep, 2023 01:00 AM to 27 Sep, 2023 09:00 PM — London,
On 30 May 2023, the IASB issued a request for information (RFI) seeking comments from stakeholders to identify whether the impairment requirements in IFRS 9 'Financial Instruments' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments on the RFI are requested by 27 September 2023.
Comment deadline: PIR IFRS 15 from 27 Oct, 2023 01:00 AM to 27 Oct, 2023 09:00 PM — London,
On 29 June 2023, the IASB issued a request for information (RFI) seeking comments from stakeholders to identify whether the requirements in IFRS 15 'Revenue from Contracts with Customers' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments on the RFI are requested by 27 October 2023.
Comment deadline: Proposed sustainability taxonomy from 26 Sep, 2023 01:00 AM to 26 Sep, 2023 09:00 PM — London,
On 27 July 2023, the IFRS Foundation published the 'Proposed IFRS Sustainability Disclosure Taxonomy' for public comment. Comments are requested by 26 September 2023.
Comment deadline: PTU/2023/1 from 04 Dec, 2023 02:00 AM to 04 Dec, 2023 10:00 PM — London,
On 5 October 2023, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2023 — Proposed Update 1 'International Tax Reform—Pillar Two Model Rules', 'Supplier Finance Arrangements' and 'Lack of Exchangeability''. Comments on the proposed taxonomy update are due by 4 December 2023.
Comment dealine for EFRAG draft endorsement advice on Amendments to IAS 1 from 01 Mar, 2023 12:55 AM to 01 Mar, 2023 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Classification of Liabilities as Current or Non-current', 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date' and 'Non-current Liabilities with Covenants' ('the Amendments'). Comments are requested by 1 March 2023.
DBT, working with the FRC, conducts a review of the non-financial reporting requirements UK companies need to comply with to produce their annual report from 16 Aug, 2023 12:05 AM to 16 Aug, 2023 11:55 PM — Online,

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