UK Framework

UK law

Statutory Instrument (SI) 2019/685 International Accounting Standards and European Public Limited-Liability Company  (Amendment etc.) (EU Exit) Regulations 2019 

UK-adopted international accounting standards

Click to access On-shores of EU-adopted IAS at end of Transition Period 

Sets out statutory functions of UK Framework

  • Adopt international accounting standards for use within the UK when they meet the statutory criteria
  • Pro-actively influence the development of a single set of global international financial reporting standards

Includes endorsement and adoption criteria and consultation requirements

Endorsement and adoption criteria 

Delegation of statutory functions to UKEB

The International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021 propose to delegate the BEIS Secretary of State statutory functions to UK Endorsement Board

Draft Terms of Reference of UK Endorsement Board

Click to access Draft Terms of Reference of UK Endorsement Board, which have been set by the BEIS Secretary of State.

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