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Effective from beginning of | From 01 Jan 2021 | From 1 April 2021 | From 01 Jan 2022 | From 01 Jan 2023 | From 01 Jan 2024 |
New standards | |||||
IFRS 17, 'Insurance contracts' (effective 1 January 2023 or when IFRS 9 is applied) subject to endorsement | |||||
Amendments | |||||
Amendments to IFRS 16 Leases: Covid-19-Related rent concessions beyond 30 June 2021 - (effective 1 April 2021) | |||||
Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 (effective 1 January 2021) | |||||
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) | |||||
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) |
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Select a section below and enter your search term, or to search all click UK standards by year end