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IFRS standards by year end
Publication date: 23 Oct 2023
uk Reporting guide
This table displays the new standards, amendments and IFRICs issued during the last 12 months and when they are effective from, subject to endorsement.
Click on the table of contents to display for specific year ends the new standards, amendments and IFRICs which become applicable for the first time subject to endorsement.
Applicability of latest IFRS standards and IFRICs
Key: | |
Endorsed in the UK | |
Not yet endorsed |
Effective for periods beginning on or after | 01 Jan 2022 | 01 Jan 2023 | From 01 Jan 2024 | 01 Jan 2025 |
New standards | ||||
IFRS 17, 'Insurance contracts' (effective 1 January 2023) | ||||
Amendments | ||||
Annual Improvements 2018-2020 (effective 1 January 2022) | ||||
Narrow scope amendments to IFRS 3, IAS 16 and IAS 37 (effective 1 January 2022) | ||||
Narrow scope amendments to IAS 1, IAS 8 and IFRS Practice statement 2 (effective 1 January 2023) | ||||
Amendments to IAS 12, ‘Taxation’, relating to Deferred tax related to assets and liabilities arising from a single transaction (effective 1 January 2023) | ||||
Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates (effective 1 January 2023) | ||||
Amendment to IAS 12 - International tax reform - pillar two model rules (effective immediately and from 1 January 2023) | ||||
Amendments to IAS 1, Presentation of financial statements' on classification of liabilities (effective 1 January 2024) | ||||
Amendments to IAS 1, Presentation of financial statements' on non-current liabilities with covenants (effective 1 January 2024) | ||||
Amendments to IFRS 16, ‘Leases’ Lease Liability in a Sale and Leaseback (effective 1 January 2024) | ||||
Amendment to IAS 7 and IFRS 7 - Supplier finance (effective 1 January 2024) | ||||
Amendments to IAS 21 - Lack of Exchangeability (effective 1 January 2025) |
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