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Effective date of revised UK Corporate Governance Code

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FRC event to review early reporting against the new UK Stewardship Code
30 Sep 2020
The FRC is hosting a webinar which will present the findings of its review of early reporting against the new UK Stewardship Code.
Comment deadline for comments on the FRC's draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
28 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments). Comments are requested by 28 September 2020.
Effective date of IBOR reform Phase 2 amendments
01 Jan 2021
On 27 August 2020, the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021.
IASB and UK Endorsement Board joint event on the General Presentation and Disclosures Exposure Draft
06 Aug 2020
The International Accounting Standards Board (IASB) and the UK Endorsement Board are hosting a joint outreach event to discuss the proposals in the IASB's General Presentation and Disclosures Exposure Draft.
Comment deadline for FRED 76 Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions
01 Sep 2020
In July 2020 the Financial Reporting Council (FRC) issued FRED 76 'Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions'. Comments are requested by 1 September 2020.
Comment deadline for FRED 75 Draft amendments to FRS 104 - Going concern
01 Sep 2020
In July 2020 the Financial Reporting Council (FRC) issued FRED 75 'Draft amendments to FRS 104 - Going concern'. Comments are requested by 1 September 2020.
Effective date of amendments to IFRS 17
01 Jan 2023
On 25 June 2020, the IASB issued 'Amendments to IFRS 17' to address concerns and implementation challenges that were identified after IFRS 17 'Insurance Contracts' was published in 2017. The amendments are effective for annual periods beginning on or after 1 January 2023.
Comment deadline for FRED 74 - Interest rate benchmark reform (phase 2)
30 Sep 2020
In May 2020, the Financial reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 74 ‘Interest rate benchmark reform (phase 2)’. Comments are requested by 30 September 2020.
Effective date of IFRS 16 amendment
01 Jun 2020
On 28 May 2020, the IASB published 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' amending the standard to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. The amendment is effective for annual reporting periods beginning on or after 1 June 2020.
Effective date of IAS 16 amendments regarding proceeds before intended use
01 Jan 2022
On 14 May 2020, the IASB issued 'Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16)' regarding proceeds from selling items produced while bringing an asset into the location and condition necessary for it to be capable of operating in the manner intended by management. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.

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