Welcome to the UK Endorsement Board

Our purpose

The UKEB influences, endorses and adopts new or amended international accounting standards* issued by the International Accounting Standards Board (IASB) for use by UK companies. The UKEB consults publicly with stakeholders that have an interest in financial reporting in the UK so that it can develop and represent evidence-based UK views with the aim of acting as the UK voice on IFRS financial reporting.

* International accounting standards means the “International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB)”

Open for comment

Latest News

Public UKEB meeting 20 July 2021: Agenda papers availableRecording of Public UKEB meeting 9 July 2021Feedback statement published Post-implementation Review of IFRS 10, IFRS 11, and IFRS 12Draft Comment Letter published: Rate Regulated ActivitiesDraft Comment Letter published: IASB Third Agenda ConsultationPublic UKEB meeting 9 July 2021: Agenda papers availableCall for Participants for Field TestingDraft Comment Letter deadline closing soon: BCUCCDraft Comment Letter published: BCUCCUK Endorsement Board receives delegated powersFinal Comment Letter publishedRecording of Public UKEB meeting 18 May 2021Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 projectUK-adoption of Amendments for Covid-19-Related Rent Concessions beyond 30 June 2021Public UKEB meeting 18 May 2021Feedback statement publishedSurvey date extendedRecording of Public UKEB meetingIFRS 17 User SurveyRecording of Public UKEB meeting 26 March 2021UKEB secretariat publishes response to IASB ED Lease Liability in a Sale and LeasebackIFRS 17 Insurance Contracts - UKEB webinar with the IASBPublic UKEB meeting 22 April 2021: Agenda papers availableIASB’s Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12: UK Endorsement Board secretariat’s draft response publishedCall for comments on draft UK Endorsement Criteria Assessment: Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)Business Combinations Under Common Control SurveyInaugural UK Endorsement Board Members appointedUKEB Supports amendment to IFRS 16 extending covid related rent concessionsIASB publishes ED to extend 2020 practical expedient for Covid 19 Related Rent ConcessionsDraft statutory instrument on the delegation of functions relating to the adoption of IFRS from secretary of state to UKEB has been publishedUKEB secretariat’s draft comment letter on IASB’s ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment)Publication of final comment letter on the IASB's project Discussion Paper Business Combinations Disclosures, Goodwill and ImpairmentTransitional Guidance PublishedUK-adoption of Amendments for IBOR Phase 2 and Amendments to IFRS 4UKEB Website launched

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