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 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) |
© #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.
Select a section below and enter your search term, or to search all click UK standards by year end