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: https://www.endorsement-board.uk/endorsement-projects/2020-narrow-scope-amendments-projects