Comment deadline for UKEB Draft Endorsement Criteria Assessment on Amendments to IAS 21
The UK Endorsement Board (UKEB) has published its Draft Endorsement Criteria Assessment (DECA) which assesses whether 'Lack of Exchangeability (Amendments to IAS 21)' issued by the International Accounting Standards Board (IASB) in August 2023 meet the UK’s statutory requirements for adoption as set out in Statutory Instrument 2019/685. Comments are requested by 6 May 2024.