30 October 2025
| Project |
Issued |
Effective Date |
Last UKEB milestone |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
| IFRS 18 Presentation and Disclosure in Financial Statements |
09/04/24 |
01/01/27 |
DECA published 09/07/25 |
Board: Summary of feedback received on the DECA |
Board: ECA, Adoption Statement, FBS and draft DPCS |
Board: DPCS (noting) |
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| IFRS 19 Subsidiaries without Public Accountability: Disclosures |
09/05/24 |
01/01/27 |
PIP published 18/07/25 |
Board: Sections of DECA |
Board: DECA (Approval) |
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|
Board: Summary of feedback received on the DECA |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued |
Last UKEB milestone |
Status |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
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| Project |
Issued |
Last UKEB milestone |
Status |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
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| Project |
Issued |
Last UKEB milestone |
Status |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
| Post-implementation Review of IFRS 16 Leases |
RFI 17/06/25 |
FCL published 15/10/25 |
IASB: RFI consultati on ends 15/10/25 |
Board: DPCS (noting) |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued |
Last UKEB milestone |
Status |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
| IFRS Interpretations Committee - Tentative Agenda Decision: Updates to Committee's agenda decisions for IFRS 18 |
TAD 08/07/25 |
FCL published 08/10/25 |
IASB: TAD Feedback 11/2025 |
Board: DPCS (noting) |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Amortised Cost Measurement (IFRS 9) |
- |
Exposure Draft |
H2 2026 |
|
| Business Combinations—Disclosures, Goodwill and Impairment |
ED 14/03/24 |
Decide Project Direction |
H2 2026 |
FCL: 07/2024 |
| Dynamic Risk Management |
DP 17/04/14 |
Exposure Draft |
December 2025 |
|
| Equity Method of Accounting |
ED 19/09/24 |
Decide Project Direction |
Q1 2026 |
FCL: 12/2024 |
| Financial Instruments with Characteristics of Equity |
ED 29/11/23 |
Final amendments |
H2 2026 |
FCL: 04/2024 |
| Rate-regulated Activities |
ED 28/01/21 |
IFRS Standard |
H1 2026 |
FCL: 07/2021 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples |
ED 31/07/24 |
Final Illustrative Examples |
- |
FCL 11/2024 |
| Provisions—Targeted Improvements |
ED 12/11/24 |
Decide Project Direction |
December 2025 |
FCL 03/2025 |
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Intangible Assets |
- |
Decide Project Direction |
H2 2026 |
Research Report 05/2024 |
| Statement of Cash Flows and Related Matters |
- |
Decide Project Direction |
Q1 2026 |
Research Summary 07/2025 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| IASB Fourth Agenda Consultation |
Suspended |
Decide Project Direction |
September 2025 |
|
| Due Process Handbook Review |
ED 19/12/24 |
Decide Project Direction |
October 2025 |
FCL 28/03/25 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
(As explained in the UKEB's Regulatory Strategy 2024/25)
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
Notes |
| Translation to a Hyperinflationary Presentation Currency (IAS 21) |
ED 25/07/24 |
Final amendment |
November 2025 |
- |
|
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Start date |
Last milestone achieved |
Target Completion |
Oct 2025 |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
| Intangible Assets |
10/25 |
- |
Q3 2026 |
Board: PIP |
|
Board: Case study discussion |
|
Board: Principles discussion |
Board: Principles discussion |
| Statement of Cash Flows and Related Matters |
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Board: UKEB written response to IASB queries. |
Board: Research Paper-Net Debt |
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| UKEB Research Consultation |
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Board: Draft Invitation to Comment |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| 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]