UKEB seeks comments on endorsement of Annual Improvements and Narrow-Scope Amendments

Released 29 September 2021

The UK Endorsement Board (UKEB) secretariat is inviting comments on a draft UK Endorsement Criteria Assessment of a suite of six amendments to International Accounting Standards published by the International Accounting Standards Board (IASB) with an effective date of 1 January 2022 (with earlier application permitted).

The amendments are comprised of:

three Annual Improvements amendments (from the IASB’s Annual Improvements to IFRS Standards 2018–2020); and

three Narrow-Scope amendments.

The UKEB secretariat is seeking stakeholder’s views on the potential UK adoption of the set of amendments covered in this assessment.

Comments are requested by 1 November 2021.

More information can be found at:

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