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• UK Endorsement Board publishes joint draft Endorsement Criteria Assessment on Amendments to IAS 1

• 10 Mar, 2023

• 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.

• EFRAG issues final endorsement advice on Amendments to IFRS 16

• 01 Feb, 2023

• The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) of 'Lease Liability in a Sale and Leaseback' (Amendments to IFRS 16) (‘the Amendments’).

• EFRAG issues draft endorsement advice on Amendments to IAS 1

• 06 Jan, 2023

• 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').

• UKEB publishes its Draft Endorsement Criteria Assessment on Lease Liability in a Sale and Leaseback — Amendments to IFRS 16

• 06 Jan, 2023

• 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.

• New and revised pronouncements as at 31 December

• 14 Dec, 2022

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 December 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• UKEB adopts three narrow-scope amendments to IFRS Accounting Standards

• 06 Dec, 2022

• The UK Endorsement Board (UKEB) has adopted three narrow-scope amendments to IFRS Accounting Standards which were published by the International Accounting Standards Board (IASB) in 2021 .

• EFRAG issues draft endorsement advice on Amendments to IFRS 16

• 15 Nov, 2022

• 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’).

• IASB finalises amendments to IAS 1 regarding the classification of debt with covenants

• 31 Oct, 2022

• The International Accounting Standards Board (IASB) has published 'Non-current Liabilities with Covenants (Amendments to IAS 1)' to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for reporting periods beginning on or after 1 January 2024.

• New and revised pronouncements as at 30 September

• 04 Oct, 2022

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 September 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• IASB issues amendments to IFRS 16

• 22 Sep, 2022

• The International Accounting Standards Board (IASB) has issued 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)' with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale.

• UK Endorsement Board publishes draft UK Endorsement Criteria Assessment on three narrow scope amendments to IFRS Accounting Standards

• 07 Jul, 2022

• The UK Endorsement Board (UKEB) has published a draft UK Endorsement Criteria Assessment which assesses whether three narrow scope amendments to IFRS Accounting Standards ('the 2021 Amendments') meet the UK's statutory requirements for adoption of IFRS as set out in Statutory Instrument 2019/685.

• New and revised pronouncements as at 30 June 2022

• 06 Jul, 2022

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 June 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• UK Endorsement Board adopts IFRS 17

• 17 May, 2022

• The UK Endorsement Board (UKEB) has approved the adoption of International Financial Reporting Standard (IFRS 17) 'Insurance Contracts' for use by UK companies.

• UKEB adopts May 2020 amendments to IFRS Accounting Standards

• 13 Apr, 2022

• The UK Endorsement Board (UKEB) has adopted the International Accounting Standard Board’s (IASB's) May 2020 Amendments, its first adoption decision since the delegation of powers in May 2021.

• New and revised pronouncements as at 31 March 2022

• 06 Apr, 2022

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• EFRAG issues final endorsement advise on narrow-scope amendment to IFRS 17

• 02 Feb, 2022

• The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) and European Economic Area of ‘Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendment to IFRS 17)’ (the Amendment).

• EFRAG issues draft endorsement advice on amendments to IFRS 17

• 28 Dec, 2021

• 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 'Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendment to IFRS 17)' (‘the Amendment’).

• New and revised pronouncements as at 31 December 2021

• 16 Dec, 2021

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 December 2021. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• IFRS Foundation proposes update to IFRS Taxonomy 2021

• 16 Dec, 2021

• The IFRS Foundation has issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 3 — Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17).

• IASB finalises narrow-scope amendment to IFRS 17

• 09 Dec, 2021

• The International Accounting Standards Board (IASB) has published 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' with an amendment that enables companies to improve the usefulness of the comparative information presented on initial application of IFRS 17 and IFRS 9.

• EFRAG issues final endorsement advice on Amendments to IAS 12

• 02 Dec, 2021

• The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) of 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12' (the Amendments).

• UK Endorsement Board publishes draft UK Endorsement Criteria Assessment on IFRS 17 'Insurance Contracts'

• 24 Nov, 2021

• The UK Endorsement Board (UKEB) has published a draft UK Endorsement Criteria Assessment which assesses whether IFRS 17 'Insurance Contracts', issued by the International Accounting Standards Board (IASB) in May 2017, and subsequent amendments, meet the UK's statutory requirements for adoption of IFRS as set out in Statutory Instrument 2019/685.

• New and revised pronouncements as at 30 September 2021

• 11 Oct, 2021

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 September 2021. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

• UK Endorsement Board secretariat publishes draft UK Endorsement Criteria Assessment on six IASB amendments

• 01 Oct, 2021

• The UK Endorsement Board (UKEB) secretariat has published a draft UK Endorsement Criteria Assessment on a set of six amendments to International Accounting Standards published by the International Accounting Standards Board (IASB) in May 2020 (the ‘May 2020 Amendments’).

• EFRAG issues draft endorsement advice on Amendments to IAS 12

• 15 Jul, 2021

• 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 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12' (the Amendments).