Preparer Advisory Group (PAG) Meeting Summary

The summary of the UKEB’s latest PAG meeting, held on 3 March 2025, is now available to view. Members discussed the post-implementation review of IFRS 16 Leases, the UKEB’s research on the Statement of Cash Flows and Related Matters, as well as the UKEB’s Draft Endorsement Criteria Assessment (DECA) on amendments to IFRS 9 and IFRS 7 for Contracts Referencing Nature-dependent Electricity. Members also discussed the IASB’s upcoming Fourth Agenda consultation.