Search within this section
Select a section below and enter your search term, or to search all click UK standards by year end
Favorited Content
Key: | |
---|---|
Endorsed in the UK | |
Not yet endorsed |
Effective for periods beginning on or after | 01 Jan 2023 | From 01 Jan 2024 | 01 Jan 2025 | 01 Jan 2027 |
---|---|---|---|---|
New standards | ||||
IFRS 17, 'Insurance contracts' (effective 1 January 2023) | ||||
IFRS 18, Presentation and disclosure in financial statements’ (effective 1 January 2027) | ||||
IFRS 19, Subsidiaries without Public Accountability: Disclosures (effective 1 January 2027) | ||||
Amendments | ||||
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) |
© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.
Any trademarks included are trademarks of their respective owners and are not affiliated with, nor endorsed by, PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.
Select a section below and enter your search term, or to search all click UK standards by year end