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Mandatory for 30 September 2024 year ends (subject to Endorsement)
Publication date: 23 Oct 2023
uk Reporting guide
Key: | |
Endorsed in the UK |
Mandatory for 30 September 2024 year ends | From 01 October 2023 |
Standards | |
IFRS 17, 'Insurance contracts' (effective 1 January 2023) | |
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) |
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