Public UKEB Board Meeting

The next UK Endorsement Board public Board meeting will be held at 10:00 hrs on 13 July 2023.

The agenda items for discussion are as follows:

• IAS 1 Amendments (2020 and 2022) – Non-current Liabilities: Approval of Endorsement Criteria Assessment and Adoption Package
• Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7): Draft Endorsement Criteria Assessment 
• International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12): Endorsement Criteria Assessment and adoption package
• Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers: Draft Comment Letter
• IFRS 9 Amendments to Classification and Measurement: Final Comment Letter, Feedback Statement, [Draft] Due Process Compliance Statement
• IASB General Update

At the UKEB’s meeting on 22 June 2023, the Board agreed to accept a late paper in respect of ‘Item 6: International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12): Endorsement Criteria Assessment and adoption package’. This was to allow time for the paper to be finalised after the end of the short comment period on the UKEB’s draft Endorsement Criteria Assessment, which ends on 10 July 2023. That paper will be submitted no later than Tuesday 11 July 2023.

For information about how we process your personal data and your rights when you register to attend a public board meeting, please see our privacy notice.

Recording of Public UKEB meeting 13 July 2023 

The recording of the UK Endorsement Board meeting, which was held at 10:00 hrs on 13 July 2023, is now available here (Part 1 and Part 2) . Due to IT technical issues beyond our control, the first half of the meeting (agenda items 1 to 6) is included in the recording as audio only.

In addition to the recording, the Summary of Decisions is published below and the minutes of the meeting will be published following approval at the 2 August Board meeting.

1. IAS 1 Amendments (2020 and 2022) – Non-current Liabilities: Approval of Endorsement Criteria Assessment and Adoption Package - 00:02:42 (Part 1)
2. Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7): Draft Endorsement Criteria Assessment -00:37:00 (Part 1)
3. International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12): Endorsement Criteria Assessment and adoption package - 00:59:23 (Part 1)
4. Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers: Draft Comment Letter - 00:00:10 (Part 2)
5. IFRS 9 Amendments to Classification and Measurement: Final Comment Letter, Feedback Statement, [Draft] Due Process Compliance Statement - 00:59:00 (Part 2)
6. IASB General Update - 01:46:00 (Part 2)