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Endorsed in the UK
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Mandatory for 31 December 2024 year ends
From 01 January 2024
Amendments
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)
Amendment to IAS 12 - International tax reform - pillar two model rules (effective immediately)

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