The content on this page has been converted from PDF to HTML format using an artificial intelligence (AI) tool as part of our ongoing efforts to improve accessibility and usability of our publications. Note:
No human verification has been conducted of the converted content.
While we strive for accuracy, errors or omissions may exist.
This content is provided for informational purposes only and should not be relied upon as a definitive or authoritative source.
For the official and verified version of the publication, refer to the original PDF document.
If you identify any inaccuracies or have concerns about the content, please contact us at [email protected]
Project
Issued
Effective Date
Last UKEB milestone
Jun 2025
Jul 2025
Sep 2025
Oct 2025
Nov 2025
Dec 2025
IFRS 18 Presentation and Disclosure in Financial Statements
09/04/24
01/01/27
PIP published 03/04/24
Board: DECA (Approval)
Board: Summary of feedback received on the DECA
Board: Summary of feedback received on the DECA
Board: ECA, Adoption Statement, FBS and draft DPCS
IFRS 19 Subsidiaries without Public Accountability: Disclosures
09/05/24
01/01/27
Board: PIP
Board: Sections of DECA
Board: Sections of DECA
Board: DECA (Approval)
Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)
18/12/24
01/01/26
DECA published 10/3/25
Board: Summary of feedback received on the DECA
Board: ECA, Adoption Statement, FBS and draft DPCS
Board: DPCS (noting)
Project
Issued
Last UKEB milestone
Status
Jun 2025
Jul 2025
Sep 2025
Oct 2025
Nov 2025
Dec 2025
Project
Issued
Last UKEB milestone
Status
Jun 2025
Jul 2025
Sep 2025
Oct 2025
Nov 2025
Dec 2025
Project
Issued
Last UKEB milestone
Status
Jun 2025
Jul 2025
Sep 2025
Oct 2025
Nov 2025
Dec 2025
Statement of Cash Flows and Related Matters
IASB: Decide Project Direction Q4 2025
Board: Research Paper
Board: Discussion
Post-implementation Review of IFRS 16 Leases
RFI 17/06/25
IASB: RFI consultation ends 15/10/25
Board: PIP
Board: DCL
Board: FCL, FBS, draft DPCS
Board: DPCS (noting)
Project
Issued
IFRS Status Next Milestone
IFRS Status Expected Date
UKEB Status Last Milestone
Business Combinations—Disclosures, Goodwill and Impairment
ED 14/03/24
Decide Project Direction
2026
FCL: 07/2024
Dynamic Risk Management
DP 17/04/14
ED
Q4 2025
Equity Method of Accounting
ED 19/09/24
Decide Project Direction
June 2025
FCL: 12/2024
Financial Instruments with Characteristics of Equity
ED 29/11/23
Final amendments
2026
FCL: 04/2024
Rate-regulated Activities
ED 28/01/21
IFRS Standard
H2 2025
FCL: 07/2021
Project
Issued
IFRS Status Next Milestone
IFRS Status Expected Date
UKEB Status Last Milestone
Climate-related and Other Uncertainties in the Financial Statements
ED 31/07/24
Decide Project Direction
June 2025
FCL 11/2024
Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures
ED 30/07/24
Final amendments
August 2025
FCL 11/2024
Provisions— Targeted Improvements
ED 12/11/24
ED feedback
June 2025
FCL 03/2025
Project
Issued
IFRS Status Next Milestone
IFRS Status Expected Date
UKEB Status Last Milestone
Amortised Cost Measurement (IFRS 9)
-
Decide Project Direction
H1 2026
Project
Issued
IFRS Status Next Milestone
IFRS Status Expected Date
UKEB Status Last Milestone
Intangible Assets
-
Decide Project Direction
2026
IASB Fourth Agenda Consultation
-
RFI
Q4 2025
(As explained in the UKEB's Regulatory Strategy 2024/25)
Project
Issued
IFRS Status Next Milestone
IFRS Status Expected Date
UKEB Status Last Milestone
UKEB Status Notes
Translation to a Hyperinflationary Presentation Currency (IAS 21)
ED 25/07/24
Final amendments
Q4 2025
Term
Description
DECA
Draft Endorsement Criteria Assessment
DCL
Draft Comment Letter
DP
Discussion Paper
DPCS
Due Process Compliance Statement
ECA
Endorsement Criteria Assessment
ED
Exposure Draft
FBS
Feedback Statement
FCL
Final Comment Letter
IASB
International Accounting Standards Board
PIP
Project Initiation Plan
RFI
Request for Information
TAD
Tentative Agenda Decision
Dates are indicative only and subject to change. Any queries please contact us at [email protected]