7 IASB General Update
20 November 2025 Agenda Paper 7 OFFICIAL - PUBLIC UKEB UK Endorsement Board
Executive Summary
Project Type: Influencing Project Scope: Various
Purpose of the paper
This paper provides the Board with an update on projects the Secretariat is currently monitoring, including the work of the IFRS Interpretations Committee.
As agreed with the Board, the Secretariat monitors projects being undertaken by the IASB and IFRS Interpretations Committee. This is undertaken to inform the Board about the progress and decisions being made by the IASB on active projects. Discussion by the Board may also help inform interactions with international standard setter meetings, including the IASB's Accounting Standards Advisory Forum (ASAF).
Summary of the Issue
Topics addressed in this paper include topics discussed by the IASB at its October 2025 meeting as well as topics on the December 2025 ASAF agenda.
Topics for discussion
- Interpretations Committee Update
- Amortised Cost Measurement
- Provisions – Targeted Improvements
- IASB's Project Prioritisation Framework
- Statement of Cash Flows and Related Matters
- Business Combinations – Disclosures, Goodwill and Impairment
- Rate-regulated Activities
Topics for noting
- Intangible Assets
- Business Combinations under Common Control
- Equity Method
- List of IASB projects
Decisions for the Board
Topics for discussion
Interpretations Committee (Appendix A)
1Does the Board agree the UKEB should respond to the Committee's invitation to comment on its Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)?
2If the Board decides to submit a response to the Committee, does the Board:
- agree with Option 2 'A standard-setting project should not be added to the work plan' on the basis of a cost-benefit analysis?
- If not, what would the Board recommend instead?
3If the Board decides to submit a response to the Committee, does the Board approve the Project Initiation Plan presented in Annex 1?
4If the Board decides to submit a response to the Committee, and subject to addressing any comments raised during the meeting, does the Board approve for submission to the Committee the Final Comment Letter presented in Annex 2?
5If the Board decides to submit a response to the Committee, does the Board agree that no Feedback Statement should be prepared for this project?
6If the Board decides to submit a response to the Committee, does the Board approve the [Draft] Due Process Compliance Statement presented in Annex 3?
Amortised Cost Measurement (Appendix B)
1Do Board Members have any suggestions for clarifying the IFRS 9 requirements for resetting the EIR when applying paragraph B5.4.5?
2Do Board Members have any feedback on the Alternatives A-C considered by the IASB?
3What types of changes would Board Members allow under B5.4.5 and for which would you require the use of B5.4.6?
4As amortised cost is a cost-based measure (not a current or fair value-based measure) in which circumstances do Board Members think recognising a catch-up adjustment (IFRS 9 B5.4.6) provides more useful information relative to resetting the EIR (IFRS 9 B5.4.5)? Please specify the rationale for your view.
5What are Board Members' views on the IASB staff approach to potential clarifications to the requirements for the modification of financial assets and financial liabilities as described above?
6Do Board Members think the reason for modification of a financial asset (for example, credit risk deterioration versus commercial renegotiation) is an important factor to consider in assessing whether modification of a financial asset results in derecognition?
If so, how do you think considering this factor interacts with the IFRS 9 requirements for expected credit losses?
Provisions – Targeted Improvements (Appendix C)
1Do Board Members have any questions or comments on the IASB's possible application requirements for levies (set out in this Appendix)?
2Do Board Members have any other ideas for application requirements relating to actions an entity takes before the levy year?
3Do Board Members have any views about specific work the Secretariat should perform during the IASB's redeliberations?
4Do Board Members have any questions or comments on the IASB possible application requirements for levies on other matters (set out in Annex 1)?
5Are there any other matters that Board Members would wish to see covered in application requirements for levies?
6Do Board Members have any questions or comments on the IASB's tentative decisions set out in Annex 2?
IASB's Project Prioritisation Framework (Appendix D)
1Does the Board approve the proposed approach to emphasise that the IASB could improve the framework by including a specific criterion for the consideration of accounting principles?
2Do the Board have any other questions or comments on the IASB's draft prioritisation framework?
Statement of Cash Flows and Related Matters (Appendix E)
1Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the content and location of information disclosed about non-cash transactions?
2Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the disclosure of information about other non-cash changes in assets and liabilities that make up working capital?
3Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the disclosure information about changes in liabilities arising from financing activities?
4Do Board Members expect any of the matter(s) to be more difficult to resolve than others, and why?
5Do Board Members think there are matters the IASB did not identify that would be important for the IASB to also consider when developing potential requirements for non-cash information?
6Do Board Members have any thoughts on the extension of the IFRS 18 MPM requirements to also apply to cash flow measures?
7Is there anything the IASB has missed or that you think would be important for them to consider when extending IFRS 18 MPM requirements to also apply to cash flow measures?
Business Combinations – Disclosures, Goodwill and Impairment (Appendix F)
1Do the benefits of the qualitative statement disclosing whether actual performance of a business combination is meeting, or has met, its targets, outweigh the costs of requiring it?
Please explain why or why not. The IASB would be particularly interested in any feedback on how useful this statement would be to users and how challenging for auditors to verify.
2Would the benefits of requiring an entity to disclose the basis of preparation outweigh the costs of requiring that disclosure for performance information?
Please explain why or why not. The IASB would be particularly interested in any feedback on the potential costs of providing this information.
3Should entities only be required to disclose expected synergy information for business combinations for which they have recognised goodwill?
The IASB would be interested in any feedback on how often entities would expect synergies for business combinations which do not result in recognised goodwill.
4Should entities be required to disclose expected synergy information for all material business combinations or only strategic business combinations?
5Should entities be required to disclose expected synergy information in aggregate for individually immaterial business combinations? The aggregated information would only include business combinations for which the entity considered that information when agreeing the price for the business combination.
Please explain why or why not. The IASB would be particularly interested in any feedback on how useful this information would be to users.
6Would the benefits of requiring an entity to disclose the basis of preparation outweigh the costs of requiring that disclosure for expected synergy information?
Please explain why or why not. The IASB would be particularly interested in any feedback on the potential costs of providing this information.
Rate-regulated Activities (Appendix G)
1What are Board members' views on the IASB tentative decisions that the definition of a direct relationship is amended by:
- Redefining it as the ability to track amounts by period and item through regulatory depreciation?
- Reclassifying previous defining features of a direct relationship as indicators only?
2What are Board members' views on the IASB tentative decisions that:
- The inflation adjustment will not be labelled as a difference in timing nor as a measurement difference?
- Entities using the real model will recognise the inflation adjustment to RCB in the period it is recovered?
- Requiring no specific disclosure requirement for the inflation adjustment to RCB?
Topics for noting
Do Board members have any comments or questions on the comments for noting?
Recommendation
N/A
Appendices
- Appendix A: Interpretations Committee Update
- Appendix B: Amortised Cost Measurement
- Appendix C: Provisions – Targeted Improvements
- Appendix D: IASB's Project Prioritisation Framework
- Appendix E: Statement of Cash Flows and Related Matters
- Appendix F: Business Combinations – Disclosures, Goodwill and Impairment
- Appendix G: Rate-regulated Activities
- Appendix H: Intangible Assets
- Appendix I: Business Combinations under Common Control
- Appendix J: Equity Method
- Appendix K: List of IASB projects
Appendix A: Interpretations Committee Update
Executive Summary
| Project Stage | Tentative Agenda Decision | Redeliberation | Final Agenda Decision |
|---|---|---|---|
| IFRS Interpretations Committee | |||
| UKEB | Research / Influencing | Monitoring | (1) |
Project Scope
Limited
Purpose of the paper
The purpose of this paper is to present for Board consideration a possible response to the IFRS Interpretations Committee (the Committee) in relation to the Tentative Agenda Decision (TAD) Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18), so that the Board can decide whether to submit a response to the Committee.
Summary of the Issue
The Committee received a request to clarify how an entity applying paragraph B65 of IFRS 18 Presentation and Disclosure in Financial Statements classifies a foreign exchange difference if the income and expenses from the intragroup monetary liability (or asset) that gave rise to the foreign exchange difference have been eliminated on consolidation.
In September 2025, in response to the request the Committee published an invitation to comment on its TAD Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18). The Committee's comment deadline is 25 November 2025.
Decisions for the Board
The Board is asked:
- Whether it wishes to submit a comment letter to the Committee.
If a comment letter is to be submitted, the Board is asked to consider and approve:
- The Project Initiation Plan (Annex 1)
- The Final Comment Letter (Annex 2)
- A [draft] Due Process Compliance Statement (Annex 3)
- A decision that no Feedback Statement should be prepared for this project.
Recommendation
The Secretariat recommends that, subject to any amendments arising at this meeting, the Board considers and approves:
- The Project Initiation Plan (Annex 1).
- The Final Comment Letter (Annex 2).
- A [draft] Due Process Compliance Statement (Annex 3).
Purpose for this paper
A1The purpose of this paper is to present for Board consideration a possible response to the IFRS Interpretations Committee (the Committee) in relation to the Tentative Agenda Decision (TAD) Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18), so that the Board can decide whether to submit a response to the Committee. The Committee's comment deadline is 25 November 2025.
Background
A2Applying the requirements of IAS 21 The Effects of Changes in Foreign Exchange Rates, the foreign exchange differences arising from the translation of intercompany monetary assets and liabilities are not eliminated upon consolidation. This is because the monetary item represents a commitment to convert one currency into another and exposes the reporting entity to a gain or loss through currency fluctuations.
A3The Committee received a request to clarify how an entity applying paragraph B65 of IFRS 18 Presentation and Disclosure in Financial Statements classifies a foreign exchange difference if the income and expenses from the intragroup monetary liability (or asset) that gave rise to the foreign exchange difference have been eliminated on consolidation.
A4In the fact pattern described in the submission, an entity enters into a loan with its subsidiary (intragroup loan). The entity and its subsidiary have different functional currencies. This intragroup loan:
- is denominated in the functional currency of either the entity or its subsidiary; and
- is not part of the entity's net investment in the subsidiary.
A5The submitter requested clarification about the category of the consolidated income statement the aforementioned foreign exchange difference should be classified when the underlying asset and liability are eliminated on consolidation.
A6Committee members' views were split. Notwithstanding the different views of its members, the Committee tentatively decided not to add a standard-setting project to its work plan.
A7At its October 2025 meeting, the Board was informed of the Committee's discussion leading to the publication of the TAD: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18). The Board agreed that the Secretariat should develop a potential response to the Committee, to be presented for consideration at its November 2025 meeting.
A8This paper includes a potential response to the Committee for the Board's consideration.
UKEB Due Process
A9The UKEB's Due Process Handbook (UKEB DPH) in the section 'Influencing tentative agenda decisions3' states that:
5.29The UKEB expects to respond to a limited number of tentative agenda decisions published by the IFRS Interpretations Committee. Some factors to consider when deciding whether to respond may be:
- The degree of impact of the IFRS Interpretations Committee tentative agenda decision on UK companies (for example, in cases where the tentative agenda decision is expected to affect a significant number of UK companies);
- Disagreement with the analysis performed by the IFRS Interpretations Committee; or
- Usefulness of the explanations and clarifications included in the tentative agenda decision.
5.30The Board might also choose to respond to a tentative agenda decision even if it agrees with the analysis performed by the IFRS Interpretations Committee, to provide public support for the tentative agenda decision. For example, this may apply in cases where others have expressed disagreement with the analysis in the tentative agenda decision.
...
5.32Given that the consultation period for a tentative agenda decision is usually 60 days, which is shorter than for other IASB due process documents, the UKEB is not able to follow all the milestones in paragraph 5.3. However, some outreach activities are undertaken, e.g. consultation with a representative group of stakeholders and/or with members of the UKEB's standing and/or ad-hoc advisory groups. 2 5.33After considering comments from UK stakeholders on tentative agenda decisions, the UKEB may decide to recommend that the IFRS Interpretations Committee:
- finalises a tentative agenda decision31;
- revises (or abandons) a tentative agenda decision; or
- refers the matter to the IASB to consider adding a standard-setting project to the IASB's work plan.
A10The following paragraphs analyse the requirements in the UKEB DPH in relation to developing a UKEB response to the tentative agenda decision.
The degree of impact of the TAD on UK companies
A11The evidence gathered by the IASB staff4 indicates that:
- intragroup loans and resulting exchange differences that remain on consolidation can be prevalent and the amounts involved can be large; and
- differences in understanding the applicable requirements could result in diversity in applying those requirements once IFRS 18 Presentation and Disclosure in Financial Statements becomes effective5.
A12The UKEB Secretariat carried out targeted stakeholder outreach seeking views from the UKEB's Accounting Firms and Institutes Advisory Group and the Preparer Advisory Group. This indicates that for multinational groups the existence of intragroup monetary items (which result in foreign exchange gains and losses recognised in consolidated profit or loss) is widespread. The Secretariat understands that for some UK entities those balances could be material.
Usefulness of the explanations and clarifications included in the TAD
A13The request for clarification submitted to the Committee presented five alternative views (IASB September 2025 Agenda Paper 2, paragraph 11). Under these views, the parent would classify the exchange difference in its consolidated statement of profit or loss as follows:
- View 1 - in the same category as the income and expenses from the intragroup loan would have been classified if those income and expenses had not been eliminated on consolidation.
- View 2 - in the financing category because the exchange difference results from a transaction that, in substance, relates to the raising of (intragroup) finance.
- View 3 - in the investing category because the exchange difference, in substance, arises due to a transfer of cash from one currency into another currency for a period of time.
- View 4 - in the operating category. Because the income and expenses from the intragroup loan have been eliminated on consolidation, the parent cannot apply paragraph B65 of IFRS 18 to classify the exchange difference. Consequently, applying paragraph 52 of IFRS 18, the parent classifies the exchange difference (by default) in the operating category.
- View 5 - by applying any of the first four views consistently following an accounting policy choice because IFRS 18 does not have explicit requirements on how to classify the exchange difference.
The three views ruled out
A14As part of its technical discussion the Committee ruled out three of the views presented in the submission (i.e. View 2, View 3 and View 5 above). The TAD presents only the two remaining views submitted for consideration.
A15The Secretariat considers that the Committee ruling out three views is a positive step in reducing potential diversity in practice; however, this is not explained in the TAD. Given not all stakeholders would consult IASB agenda papers, to limit potential diversity in practice it would be beneficial if the TAD explicitly stated the three additional views considered and the technical grounds on which those were ruled out by the Committee.
The two views included
A16As noted above, the TAD presents the two remaining views submitted for consideration:
- View I: Classify the exchange difference in the operating category as the default category in accordance with paragraph 52 of IFRS 18. [Please note that View I in the TAD reflects View 4 of the submitter, see above.]
- View II: Classify the exchange difference in the same category in which the income and expenses from the intragroup loan have been classified before their elimination on consolidation, or, if doing so would involve undue cost or effort, in the operating category. [Please note that View II in the TAD reflects View 1 of the submitter, see above.]
A17The TAD indicates that:
- seven Committee members concluded that View I is the only reasonable reading of paragraph B65 of IFRS 18.
- the other seven Committee members concluded that both View I and View II are reasonable readings of paragraph B65 of IFRS 18.
A18The IFRS Foundation's Due Process Handbook paragraph 5.17 requires a simple majority of Committee members present to decide, after a debate in a public meeting, whether a standard-setting project should be added to its work plan. It is unusual for the TAD to include the vote numbers with the views, but the relevance to the reader is left unexplained. The most basic interpretation could be that, in the absence of a simple majority, the Committee could not rule out either of the two views presented.
A19In the Secretariat's view, the TAD would be clearer and therefore more useful, if it explicitly and simply stated that both views could be permitted as a reasonable reading of the IFRS 18 requirements, if that is what was intended. Whilst this may lead to some diversity in practice, by ruling out three of the views presented in the original submission, this still represents a narrowing down of the options available.
A20The TAD does not explain the reason the Committee decided not to recommend that the IASB add a standard-setting project to their work plan. Based on the IASB staff paper and original draft of the TAD this conclusion appears to be based on a cost-benefit analysis.
A21The IFRS Foundation's Due Process Handbook states that if the Committee decides not to add a standard-setting project to the work plan, it explains the rationale in an agenda decision. [IFRS Foundation paragraph 5.19 and 8.2-8.3]
A22Having considered the impact and usefulness of the explanation, the Secretariat recommends that the Board responds to the Committee's invitation to comment.
Question for the Board
1Does the Board agree the UKEB should respond to the Committee's invitation to comment on its Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)?
A23If the Board decides to submit a response to the Committee, the Secretariat believe there are two ways the Board could approach its response.
Option 1 - A standard-setting project should be added to the work plan
A24The UKEB could conclude that the lack of a simple majority in Committee members' votes is an indication that the requirements in IFRS 18 do not provide an adequate basis for an entity to determine the classification of a foreign exchange difference from an intragroup monetary liability (or asset). Therefore, a standard-setting project should be added to the IASB's work plan.
Option 2 - A standard-setting project should NOT be added to the work plan
A25Alternatively, the UKEB could conclude that despite the different views of the Committee members and the lack of a simple majority, on balance, a standard-setting project should not be added to the work plan. This could mainly be on the grounds of a cost-benefit analysis (i.e., the expected benefits of a standard-setting project would not outweigh the costs). The IASB staff identified a number of arguments to support this view including:
- IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027 (subject to endorsement in the UK).
- Any potential diversity in practice would be limited to one of the two approaches presented in the TAD as View I and View II (as three of the views included in the original submission have been ruled out by the Committee).
- Despite possible diversity in classifying the exchange differences, users of financial statements will be able to understand how entities have classified material exchange differences, as entities would be required to consider relevant disclosure requirements, including:
- material accounting policies (IAS 8 Basis of Preparation of Financial Statements, paragraph 27A);
- significant judgements (IAS 8 paragraph 27G); and
- the amount of exchange differences recognised in profit or loss (IAS 21 The Effects of Changes in Foreign Exchange Rates paragraph 52(a)) and the line items in the statement of profit or loss in which the exchange differences are included (IFRS 18 paragraph 114).
A27The Secretariat recommends the Board supports Option 2 'A standard-setting project should not be added to the work plan' on the basis of a costs-benefit analysis.
Question for the Board
2If the Board decides to submit a response to the Committee, does the Board:
- agree with Option 2 'A standard-setting project should not be added to the work plan' on the basis of a cost-benefit analysis?
- If not, what would the Board recommend instead?
Project Initiation Plan
A28A proposed Project Initiation Plan (PIP), setting out the key milestones for the project, is presented in Annex 1 for the Board's consideration and approval.
A29Given the Committee's comment deadline is 25 November 2025, there would be insufficient time for public stakeholder consultation. Therefore, as noted in our PIP, issuing a draft comment letter is not practicable.
Question for the Board
3If the Board decides to submit a response to the Committee, does the Board approve the Project Initiation Plan presented in Annex 1?
Final Comment Letter
A30The Secretariat has engaged with members of the UKEB's Accounting Firms and Institutes Advisory Group and the Preparer Advisory Group. All feedback received has been considered in the preparation of the draft Final Comment Letter.
A31A draft Final Comment Letter is included in Annex 2 to this paper. 6
Question for the Board
4If the Board decides to submit a response to the Committee, and subject to addressing any comments raised during the meeting, does the Board approve for submission to the Committee the Final Comment Letter presented in Annex 2?
Feedback Statement
A32A Feedback Statement is generally prepared summarising feedback received from UK stakeholders on a particular UKEB consultation document.
A33For this project, no UKEB consultation document will be published, and all stakeholder feedback has been considered and reflected accordingly in the draft Final Comment Letter presented for Board consideration in Annex 2. As a result, it is the Secretariat's view that, a Feedback Statement does not need to be prepared for this project.
Question for the Board
5If the Board decides to submit a response to the Committee, does the Board agree that no Feedback Statement should be prepared for this project?
Due Process Compliance Statement
A34A [Draft] Due Process Compliance Statement summarising the due process activities undertaken is presented (in Annex 3) for Board approval at this meeting.
Question for the Board
6If the Board decides to submit a response to the Committee, does the Board approve the [Draft] Due Process Compliance Statement presented in Annex 3?
Next Steps
A35If a decision is made to submit a response, the UKEB comment letter is expected to be submitted to the Committee by 25 November 2025. The comment letter will also be made publicly available on the UKEB website.
Footnotes
1 An agenda decision issued by the IFRS Interpretations Committee cannot add or change requirements in IFRS Standards. Agenda decisions explain why a standard-setting project has not been added to the IASB work plan and, in many cases, include explanatory material (as outlined in paragraphs 8.3–8.4 of the IFRS Foundation Due Process Handbook). Because the Committee's final agenda decisions do not add or change the requirements in IFRS Standards, the UKEB is not required to consider them for adoption. 2 Refer to UKEB October 2025 Agenda Paper 8 IASB General Update - Appendix B. 3 UKEB Due Process Handbook - 'Influencing tentative agenda decisions', paragraphs 5.27 – 5.33. 31 4 Refer to Agenda Paper 2 for the IFRS Interpretations Committee September 2025 meeting. 5 An entity is required to apply IFRS 18 for annual reporting periods beginning on or after 1 January 2027. Earlier application is permitted. In the UK, IFRS 18 is subject to endorsement by the UKEB. The UKEB's assessment of whether to adopt IFRS 18 for use in the UK is ongoing at the time of writing this paper. 6 UKEB Due Process Handbook - 'Influencing tentative agenda decisions', paragraphs 5.27 – 5.33.
Question for the Board
4If the Board decides to submit a response to the Committee, and subject to addressing any comments raised during the meeting, does the Board approve for submission to the Committee the Final Comment Letter presented in Annex 2?
Feedback Statement
A32A Feedback Statement is generally prepared summarising feedback received from UK stakeholders on a particular UKEB consultation document.
A33For this project, no UKEB consultation document will be published, and all stakeholder feedback has been considered and reflected accordingly in the draft Final Comment Letter presented for Board consideration in Annex 2. As a result, it is the Secretariat's view that, a Feedback Statement does not need to be prepared for this project.
Question for the Board
5If the Board decides to submit a response to the Committee, does the Board agree that no Feedback Statement should be prepared for this project?
Due Process Compliance Statement
A34A [Draft] Due Process Compliance Statement summarising the due process activities undertaken is presented (in Annex 3) for Board approval at this meeting.
Question for the Board
6If the Board decides to submit a response to the Committee, does the Board approve the [Draft] Due Process Compliance Statement presented in Annex 3?
Next Steps
A35If a decision is made to submit a response, the UKEB comment letter is expected to be submitted to the Committee by 25 November 2025. The comment letter will also be made publicly available on the UKEB website.
A36A final version of the Due Process Compliance Statement reflecting completion of the final stages of the project will be brought to the Board for noting at a subsequent UKEB meeting.
Annex 1: [Draft] Project Initiation Plan
Project overview
A37This project initiation plan (PIP) relates to the UKEB response to the IFRS Interpretations Committee's (the Committee) invitation to comment on its Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18).
Milestones
A38As noted in the UKEB's Due Process Handbook (UKEB DPH) paragraph 5.32, given that the consultation period for a tentative agenda decision is usually 60 days, which is much shorter than for other IASB due process documents, the UKEB is not able to follow all the milestones in paragraph 5.3.
Outreach
A39Paragraph 5.32 of the UKEB DPH notes that in responding to a tentative agenda decision, some outreach activities are undertaken, e.g. consultation with a representative group of stakeholders and/or with members of the UKEB's standing and/or ad-hoc advisory groups.
A40At the October 2025 UKEB meeting, the Board approved that the Secretariat should develop a potential response to the Committee, to be presented for Board consideration at its November 2025 meeting.
A41During October and November 2025, the Secretariat has engaged with members of the UKEB's Accounting Firms and Institutes Advisory Group and Preparer Advisory Group. All feedback received has been considered in the preparation of the draft final comment letter. An ad-hoc advisory group is not considered necessary for this project.
Draft Comment Letter
A42The UKEB Due Process Handbook1 states that for an influencing project a draft comment letter is generally mandatory, unless impracticable.
A43As per paragraph 3.9 in the UKEB DPH, the UKEB may decide not to undertake a 'mandatory' milestone for a particular project. The reasons for this decision should be discussed at a public Board meeting and clearly outlined in the PIP. In addition, paragraph 5.17 of the UKEB DPH states that, if issuing a draft comment letter even with a reduced comment period is not practicable (e.g. because the deadline to respond to the IASB makes it impracticable to receive and analyse responses), the UKEB still carries out outreach activities to obtain input from UK stakeholders (see Outreach section above).
A44Given the Committee's comment deadline is 25 November 2025, there would be insufficient time for public stakeholder consultation. Therefore, issuing a draft comment letter is not practicable.
Final Comment Letter
A45[If at its November 2025 meeting the Board decides to submit a response to the Committee,] A draft final comment letter will be presented for Board approval at the November 2025 meeting.
Project Closure
A46For this [proposed] response to the Committee:
- a Feedback Statement does not need to be prepared for this project as no draft comment letter (UKEB consultation document) was published; and
- in line with paragraphs 5.23–5.24 of the UKEB DPH, the corresponding [draft] Due Process Compliance Statement (DPCS) summarising the due process activities undertaken is presented for Board approval at this meeting along with the draft Final Comment Letter. A final version of the DPCS reflecting completion of the final stages of the project will be brought to the Board for noting at a subsequent meeting.
Resources for the project
A47The Secretariat involved in this project consists of one Project Director, on a part-time basis, with oversight provided by one Senior Project Director. Sufficient resources are allowed for in the UKEB plan for 2025-26.
Annex 2: [Draft] Final Comment Letter
Bruce Mackenzie Chair IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD
XX November 2025
Dear Mr Mackenzie
Invitation to comment: Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
A48The UK Endorsement Board (UKEB) welcomes the opportunity to provide comment on the IFRS Interpretations Committee's (the Committee) Tentative Agenda Decision (TAD): Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18). In developing this letter, we have consulted with stakeholders in the UK, including preparers, accounting firms and institutes.
A49The UKEB responds to the Committee's TADs in limited circumstances, taking into consideration factors such as the degree of impact on UK companies, disagreement with the analysis or the usefulness of the explanations and clarifications. We are responding to this TAD in view of its impact on UK companies and the usefulness of the explanations and clarifications included in the TAD.
A50The response to the TAD is separate from the UKEB's ongoing assessment of whether to adopt IFRS 18 Presentation and Disclosure in Financial Statements for use in the UK. Subject to endorsement in the UK, IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027.
A51The UKEB agrees that, on balance, a standard setting project should not be added to the work plan at this stage of the transition to IFRS 18, mainly on the grounds of a cost-benefit analysis (that is, the expected benefits of a standard setting project might not outweigh the costs).
A52We believe that any potential diversity in practice would be limited to one of the two approaches presented in the TAD as View I and View II (as three of the views included in the original submission have been ruled out by the Committee). However, this should be clearly explained in the Agenda Decision.
A53While some diversity in practice may remain, users of financial statements will nonetheless be able to understand how entities have classified material exchange differences given relevant disclosure requirements in IFRS Accounting Standards. These disclosure requirements include:
- material accounting policies (IAS 8 Basis of Preparation of Financial Statements, paragraph 27A);
- significant judgements (IAS 8 paragraph 27G); and
- the amount of exchange differences recognised in profit or loss (IAS 21 The Effects of Changes in Foreign Exchange Rates paragraph 52(a)) and the line items in the statement of profit or loss in which the exchange differences are included (IFRS 18 paragraph 114).
A54The UKEB also recommends that the explanatory material in the final agenda decision should more clearly explain why a standard-setting project has not been added to the work plan. The Board considers that the TAD should explicitly state that either View I or View II would be a reasonable reading of the requirements in IFRS 18, if that is what the Committee had intended.
A55If you have any questions about this response, please contact the project team at [email protected].
Yours sincerely
Paul Lee Chair UK Endorsement Board
About the UKEB: The UK Endorsement Board (UKEB) is responsible for endorsement and adoption of IFRS Accounting Standards for use in the UK and therefore is the UK's National Standard Setter for IFRS Accounting Standards. The UKEB also leads the UK's engagement with the IFRS Foundation on the development of new standards, amendments and interpretations.
About IFRS in the UK: There are currently approximately 1,400 entities with equity listed on the London Stock Exchange that prepare their financial statements in accordance with IFRS.2 In addition, UK law allows unlisted companies the option to use IFRS and approximately [XX,XXX3] such companies currently take up this option.
About this letter: This letter is intended to contribute to the Foundation's due process. The views expressed by the UKEB in this letter are separate from, and will not necessarily affect the conclusions in, any endorsement and adoption assessment on new or amended international accounting standards undertaken by the UKEB.
Annex 3: [Draft] Due Process Compliance Statement: IFRS Interpretations Committee – Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18).
In September 2025, the IFRS Interpretations Committee (the Committee) published the Tentative Agenda Decision – Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18). The Committee's comment period ends on 25 November 2025.
Influencing Process
Project Preparation
| Mandatory / Optional 4 | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Project included in the UKEB published technical work plan | [Complete:] The IFRS Interpretations Committee's Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) was included in the UKEB technical work plan published in November 2025. |
| Link to document: UKEB Work Plan November 2025 [link to be included].] | ||
| Mandatory | PIP draft with project outline (background, scope, project objective) and approach for influencing (key milestones and timing) | [Complete: The PIP was prepared in line with the UKEB's Due Process, setting out the key milestones and stakeholder outreach envisaged for Influencing IFRS Interpretations Committee's tentative agenda decisions5 |
| The PIP [link to be included] was approved at the 20 November 2025 Board meeting.]] |
| Mandatory / Optional 4 | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Outreach plan for stakeholders and communication approach outlined | [Complete: The PIP (referred to above) included the outreach plan and approach.] |
| Mandatory | Resources allocated | [Complete: The Secretariat involved in this project consisted of one Project Director (on a part-time basis) with oversight provided by one Senior Project Director. Sufficient resources were allowed for in the UKEB plan for 2025-2026.] |
| Mandatory | Assessment of whether to set up an an-hoc advisory group | [Complete: Taking a proportionate approach, and given the consultation for a Committee's tentative agenda decision is much shorter than for other IASB due process documents, an ad-hoc advisory group was not considered necessary for this project.] |
| Mandatory | Assessment of whether PIP required updating | [Complete: No updates to the PIP were required.] |
| Mandatory | UKEB Board public meeting held to approve PIP | [Complete: The PIP was approved at the 20 November 2025 Board meeting.] |
Desk-based Research
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Optional | Review of relevant documentation | Complete: the Secretariat has reviewed: |
| • The Committee's work on the Tentative Agenda Decision (i.e. the Tentative Agenda Decision, staff papers); and | ||
| • IFRS Accounting Standards, in particular IFRS 18 Presentation and Disclosure in Financial Statements. |
Outreach
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Evidence of consultation | Complete: As per paragraph 5.32 of the UKEB Due Process Handbook, due to the short consultation period on the Committee's Tentative Agenda Decision – which is much shorter than for other IASB due process documents – the UKEB outreach activities focused on consultation with members of the UKEB's advisory groups. |
| The Secretariat engaged with members of the UKEB's Accounting Firms and Institutes Advisory Group and Preparer Advisory Group. |
Draft Comment Letter (DCL)
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory (unless Impracticable) | Comment period set for responses to DCL | [Complete: At its 20 November 2025 meeting the UKEB made a decision to submit a response to the Committee's Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18). The Committee's comment deadline was 25 November 2025. |
| Due to the above timeline, issuing a draft comment letter was not practicable (as per paragraph 5.17 of the UKEB Due Process Handbook).] | ||
| Paragraph 5.32 of the UKEB Due Process Handbook notes that in relation to influencing Committee's tentative agenda decisions, the UKEB is not able to follow all the milestones in paragraph 5.3, however, some outreach activities are undertaken (see sections above). All feedback received was considered in the preparation of the draft Final Comment Letter.] | ||
| Mandatory (unless Impracticable) | Review and approval at a UKEB public meeting | Not Applicable. See above comment. |
| Mandatory (unless Impracticable) | DCL published on website for public consultation | Not Applicable. See above comment. |
Project Finalisation and Project Closure
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Public responses to DCL considered and published on website | [As noted above, issuing a draft comment letter was not practicable. All stakeholder feedback received was considered in the preparation of the draft FCL, presented for Board approval at the November 2025 meeting.] |
| Mandatory | FCL approved by the UKEB in public meeting | [Complete: A draft of the FCL was presented for approval to the Board at its 20 November 2025 public meeting. The Board approved the FCL [, subject to suggested amendments].] |
| Mandatory | FCL submitted to the IASB and posted on UKEB website | [Not Complete: The FCL was submitted to the IASB and posted on the UKEB website on DD [Month YYYY].] |
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Feedback Statement approved for publication by the UKEB in a public meeting | A Feedback Statement is generally prepared summarising feedback received from UK stakeholders on UKEB consultation documents. |
| As noted above, no UKEB consultation document (i.e., draft comment letter) was published and all stakeholder feedback received was considered and reflected accordingly in the draft Final Comment Letter approved by the Board at its 20 November 2025 meeting. [As a result, the Board agreed that no Feedback Statement should be prepared for this project.] | ||
| Mandatory | Feedback Statement published on the UKEB website | Not Applicable. See above comment. |
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | DPCS approved by the UKEB in public meeting | [Not Complete: A draft DPCS was presented for approval to the Board at its 20 November 2025 public meeting. [A final DPCS was presented for noting at the Board's [DD Month YYYY] meeting.]] |
| Mandatory | DPCS published on the UKEB website | [Not Complete: The final DPCS was published on the UKEB website after the [Month YYYY] Board meeting.] |
Ongoing Communications
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | UKEB public meetings held to discuss technical project | [Complete: At its 20 November 2025 meeting: |
| • the Board received an overview of the project; and | ||
| • the Board approved the PIP and FCL.] |
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Board meeting papers posted and publicly available usually no later than 5 working days before a Board meeting. | Complete: The UKEB's meeting papers were published on the UKEB website 5 working days before the public meetings. Meeting minutes and recordings were made publicly available via the UKEB website. |
| Mandatory / Optional [^1][^2] | Metrics or Evidence | UKEB Secretariat Comments |
|---|---|---|
| Mandatory | Project webpage contains a project description with up-to-date information on the project. | [Complete: The project webpage [insert hyperlink] contains all relevant project information.] |
## Ongoing Communications
<div class="table-container" markdown="1">
| | Mandatory / Optional [^1] [^2] | Metrics or Evidence | UKEB Secretariat Comments |
|:--------------------------------|:-----------------------------------|:---------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Table 9: Step - Public Board Meetings [Handbook 4.10]** | | | |
| Mandatory | UKEB public meetings held to discuss technical project | [Complete: At its 20 November 2025 meeting: • the Board received an overview of the project; and • the Board approved the PIP and FCL.] |
| **Table 10: Step - Secretariat Papers [Handbook 4.20]** | | | |
| Mandatory | Board meeting papers posted and publicly available usually no later than 5 working days before a Board meeting. | Complete: The UKEB's meeting papers were published on the UKEB website 5 working days before the public meetings. Meeting minutes and recordings were made publicly available via the UKEB website. |
| **Table 11: Step - Project Webpage [Handbook 4.25(b)]** | | | |
| Mandatory | Project webpage contains a project description with up-to-date information on the project. | [Complete: The project webpage [insert hyperlink] contains all relevant project information.] |
</div>
<div class="table-container" markdown="1">
| | Mandatory / Optional [^1] [^2] | Metrics or Evidence | UKEB Secretariat Comments |
|:--------------------------------|:-----------------------------------|:--------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Table 12: Step - Subscriber Alerts [Handbook 4.24]** | | | |
| Optional | Evidence that subscriber alerts have occurred | Complete: Subscribers were alerted via email 5 days before each Board meeting, with links to the agenda, papers and the option to dial in to observe the discussion. |
| **Table 13: Step - News Alerts [Handbook 4.24]** | | | |
| Optional | News Alert to announce publication of key documents | [Not Complete: A News Alert was published on [DD Month YYYY] announcing the publication of the UKEB Final Comment Letter in response to the Committee's Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18).] |
</div>
<div class="table-container" markdown="1">
| **Table 14: Conclusion** |
|:-------------------------|
| This project complies with the applicable due process envisaged for influencing IFRS Interpretation Committee's tentative agenda decisions, as set out in the UKEB December 2022 Handbook. |
</div>
## Appendix AA: Interpretations Committee Update
UKEB Project Status: Monitoring
IASB Next Milestone: N/A
### Background
<a class="section__global-number" href="#paragraph-AA1" id="paragraph-AA1">AA1</a>. This paper summarises, and provides a preliminary review of, the Tentative Agenda Decisions (TADs) proposed by IASB staff for the IFRS Interpretations Committee's (the Committee) initial consideration at its meetings on 25–26 November 2025. A list of these TADs is provided on the next page.
<a class="section__global-number" href="#paragraph-AA2" id="paragraph-AA2">AA2</a>. This paper is published as a late paper because the relevant IASB staff papers were only published after the finalisation of the UKEB's November 2025 meeting papers.
<a class="section__global-number" href="#paragraph-AA3" id="paragraph-AA3">AA3</a>. The comment period for a TAD is normally 60 days. If the Committee decided to publish any of the TADs for public consultation the expected comment deadline would be very close to the UKEB January 2026 meeting date. This means that if the UKEB decides to submit a comment letter at its January 2026 meeting, the letter may be submitted late.
### Items under initial consideration
<a class="section__global-number" href="#paragraph-AA4" id="paragraph-AA4">AA4</a>. At the October 2025 meeting the UKEB considered the pipeline questions for all bar one of the items under initial consideration by the Committee (listed in the table below) [^1]. The Board decided that no significant additional work was needed for those items considered at that time. The additional question presented at this meeting relates to "**Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 (IFRS 18)**".
<a class="section__global-number" href="#paragraph-AA5" id="paragraph-AA5">AA5</a>. The IASB staff have published their analysis and proposed TADs for the November 2025 Interpretations Committee meeting to consider. The Secretariat view on the IASB staff proposals is that additional work may be needed for two of these issues:
<ol markdown="1" type="a">
<li markdown="1">Issue 2—Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18); and</li>
<li markdown="1">Issue 4—Scope of the requirement to disclose expenses by nature (IFRS 18).</li>
</ol>
<a class="section__global-number" href="#paragraph-AA6" id="paragraph-AA6">AA6</a>. The Secretariat believes that the current drafting of the proposed TADs could raise concerns from stakeholders about the technical analysis or the potential impact. The UKEB Secretariat will monitor the Committee's discussions and tentative conclusions and undertake outreach with stakeholders.
<a class="section__global-number" href="#paragraph-AA7" id="paragraph-AA7">AA7</a>. The Secretariat is planning to engage with members of the Financial Instruments Working Group (FIWG) at the next meeting on 25 November to better understand whether these issues may create challenges for UK stakeholders. In addition, we would expect to contact other UKEB's Advisory Groups and some impacted stakeholders.
<a class="section__global-number" href="#paragraph-AA8" id="paragraph-AA8">AA8</a>. An update, with any further recommendations will be brought to the January 2026 UKEB meeting.
### Interpretations Committee agenda items
<a class="section__global-number" href="#paragraph-AA9" id="paragraph-AA9">AA9</a>. Below is an overview of the Committee's items that are currently under initial consideration as part of its agenda. [^2]
<div class="table-container" markdown="1">
| | Items under initial consideration | IFRIC meeting discussed | UKEB status |
|:--|:--------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------|:----------------------|
| 1 | Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18) | IFRIC Initial consideration (Nov. 2025) | Monitoring only |
| 2 | Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) | IASB staff TADs will be discussed | Undertaking outreach |
| 3 | [Fair presentation and compliance with IFRS Accounting Standards (IAS 1)](IAS%201) | | Monitoring only |
| 4 | Scope of the requirement to disclose expenses by nature (IFRS 18) | | Undertaking outreach |
</div>
<div class="table-container" markdown="1">
| | Items under initial consideration | IFRIC meeting discussed | UKEB status |
|:--|:--------------------------------------------------------------------------------------------------------------------------|:------------------------|:----------------|
| 5 | Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 (IFRS 18) [^3] [New] | | Monitoring only |
</div>
<a class="section__global-number" href="#paragraph-AA10" id="paragraph-AA10">AA10</a>. The remainder of this update summarises the Committee's items under consideration. New material introduced in this update (as compared to the latest Interpretations Committee Update presented to the Board) is <ins>underlined</ins>. For full details please refer to the IFRS website.
<a class="section__global-number" href="#paragraph-AA11" id="paragraph-AA11">AA11</a>. A subsequent Interpretations Committee meeting is scheduled on 17 to 18 March 2026.
<a class="section__global-number" href="#paragraph-AA12" id="paragraph-AA12">AA12</a>. The Board is asked to consider the following questions as it reviews the update summaries of the Committee's agenda items on the following pages.
### Questions for the Board
<a class="section__global-number" href="#paragraph-1-1" id="paragraph-1-1">1</a>. Do Board Members agree that the UKEB will NOT respond to invitations to comment from the Interpretations Committee on the following TADs proposed by IASB staff, except where there is a substantive change to the published TAD or new concerns are identified:
<ol markdown="1" type="a">
<li markdown="1">Assessment of 'specified main business activity' in separate financial statements of a parent entity (IFRS 18);</li>
<li markdown="1">Fair presentation and compliance with IFRS Accounting Standards (IAS 1);</li>
<li markdown="1">Presentation of taxes or other charges that are not income taxes within the scope of IAS 12 _Income Taxes_ (IFRS 18)?</li>
</ol>
<a class="section__global-number" href="#paragraph-2-1" id="paragraph-2-1">2</a>. Do Board members agree that the Secretariat should undertake additional outreach on the following TADs ahead of the January 2026 UKEB meeting with a view to potentially developing a formal UKEB response in time for the IFRIC comment deadline:
<ol markdown="1" type="a">
<li markdown="1">Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18); and</li>
</ol>
<ol markdown="1" type="b">
<li markdown="1">Scope of the requirement to disclose expenses by nature (IFRS 18)?</li>
</ol>
### Item under consideration (1/5)
<div class="table-container" markdown="1">
| Topic | Assessment of 'specified main business activity' in separate financial statements of a parent entity (IFRS 18) |
|:-------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Standard | IFRS 18 Presentation and Disclosure in Financial Statements |
| Question [^4] | The [submission](The%20submission) includes a fact pattern that refers to an ultimate parent of a large group of entities whose activities are limited to holding investments in group undertakings. The submitter asks whether the parent, for the purposes of its separate financial statements, has a main business activity of investing in assets. The outcome of that assessment affects how the parent classifies income and expenses from investments in unconsolidated subsidiaries in its income statement. The submission outlines three potential views. <ol markdown="1" type="a"><li markdown="1">View 1—The entity has a main business activity of investing in assets. The parent therefore classifies income and expenses from investments in unconsolidated subsidiaries in the operating category in its separate financial statements.</li><li markdown="1">View 2—The entity does not have a main business activity of investing in assets. The parent therefore classifies income and expenses from investments in unconsolidated subsidiaries in the investing category in its separate financial statements.</li><li markdown="1">View 3—The entity has an accounting policy choice in its separate financial statements because neither View 1 nor View 2 can be dismissed and therefore either classification can be supported.</li></ol> |
| IASB staff tentative conclusion | IASB staff observes that whether an entity of the type described in the submission—a parent preparing separate financial statements—has a main business activity of investing in unconsolidated subsidiaries requires judgement and depends on the entity's facts and circumstances. IASB staff supports View 1—the parent has a main business activity of investing in unconsolidated subsidiaries as the parent has no substantive business activity apart from holding and managing investments in subsidiaries and distributing returns from those investments. Therefore, the parent is required to classify income and expenses from investments in unconsolidated subsidiaries in the operating category in its income statement. |
| Topic | Assessment of 'specified main business activity' in separate financial statements of a parent entity (IFRS 18) |
| UKEB Secretariat Tentative View | Given that IFRS 18 provides an adequate basis to make this assessment, IASB staff does not recommend adding a standard-setting project to the work plan and instead recommends publishing a tentative agenda decision that explains how an entity applies the requirements in IFRS 18 to the fact pattern described in the submission. The Interpretations Committee will consider this issue at its November 2025 meeting. Based on desk-based research the Secretariat considers that the IASB staff analysis and conclusion is robust and well-founded, reflecting the structured reasoning an entity would apply to determine its main business activity in line with the requirements in IFRS 18. Accordingly, at the November 2025 meeting we recommend that the UKEB continues to monitor this issue and any tentative conclusions but does not undertake further work at this time. |
</div>
### Item under consideration (2/5)
<div class="table-container" markdown="1">
| Topic | Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) ```
The[^7]: UKEB Due Process Handbook, paragraphs 5.13 and 5.17.
[^8]: UKEB calculation based on London Stock Exchange Group (LSEG) and Eikon data, October 2025. This calculation includes companies listed on the Main market as well as on the Alternative Investment Market (AIM).
[^9]: To be confirmed before submission to the Committee.
[^10]: In accordance with the Due Process Handbook.
[^11]: UKEB Due Process Handbook- 'Influencing tentative agenda decisions', paragraphs 5.27 – 5.33.
## Appendix B: Amortised Cost Measurement
### Project Stage
<div class="table-container" markdown="1">
| | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
|:-----|:--------------------|:-----------------|:---------------|:---------------|:---------------|:---------------|:---------------------------|
| **IASB** | | | | | | | |
| **UKEB** | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
</div>
**IASB Next Milestone: Exposure Draft H2 2026**
### Purpose for this paper
<a class="section__global-number" href="#paragraph-B1" id="paragraph-B1">B1</a>. The purpose of this paper is to seek Board Member views ahead of the December 2025 IASB's Accounting Standards Advisory Forum (ASAF) meeting. At this meeting, Board Members will be asked for views on possible changes to the requirements in IFRS 9 Financial Instruments in relation to the accounting for:
<ol markdown="1" type="a">
<li markdown="1">changes in Effective Interest Rate (EIR) for financial assets and liabilities; and</li>
<li markdown="1">modifications of financial instruments.</li>
</ol>
### Background
<a class="section__global-number" href="#paragraph-B2" id="paragraph-B2">B2</a>. The IASB commenced its *Amortised Cost Measurement* project in response to stakeholder feedback. The IASB aims to make targeted improvements to the amortised cost measurement requirements in IFRS 9, addressing application issues that are widespread and have a material effect on entities' financial statements.
<a class="section__global-number" href="#paragraph-B3" id="paragraph-B3">B3</a>. Information about the project was previously presented to the Board, including:
<ol markdown="1" type="a">
<li markdown="1">Project objectives, approach, criteria and scope. Refer to the UKEB March 2025 Agenda Paper 10 IASB General Update (Appendix B).</li>
<li markdown="1">An indicative project timeline. Refer to the UKEB July 2025 Agenda Paper 9 IASB General Update (Appendix A).</li>
</ol>
<a class="section__global-number" href="#paragraph-B4" id="paragraph-B4">B4</a>. In June 2025, the IASB decided to move the Amortised Cost Measurement project from its research programme to its standard-setting programme.
<a class="section__global-number" href="#paragraph-B5" id="paragraph-B5">B5</a>. In September 2025, the IASB commenced its deliberations of issues in scope of the project. At that meeting, the IASB tentatively decided to take no further action in relation to the requirements on determining the EIR at initial recognition. The IASB also considered potential alternatives to clarifying the requirements for subsequent changes to the EIR [^1]. The latter is under IASB consideration, as noted below.
### IASB outreach – ASAF December 2025
<a class="section__global-number" href="#paragraph-B6" id="paragraph-B6">B6</a>. The IASB is currently undertaking outreach on this project with its consultative groups, including ASAF, of which the UKEB is a member.
<a class="section__global-number" href="#paragraph-B7" id="paragraph-B7">B7</a>. In December 2025 the IASB will ask for ASAF members' input on the following:
<ol markdown="1" type="a">
<li markdown="1">Changes in EIR for financial assets and liabilities – Specifically, what changes in expected cash flows are accounted for applying paragraph B5.4.5 versus paragraph B5.4.6 of IFRS 9.
The topic is most relevant to financial assets and liabilities with conditions attached to the contractual interest rate, such as a credit ratchet, stepped interest or ESG-linked features.</li>
<li markdown="1">Modifications of financial instruments – Specifically, how to assess whether a modification of a financial asset or financial liability is substantial, resulting in derecognition.
The topic is relevant to all modified financial assets or liabilities.</li>
</ol>
<a class="section__global-number" href="#paragraph-B8" id="paragraph-B8">B8</a>. A summary of the topics for discussion and the questions for ASAF members are presented in the paragraphs below. For further details refer to IASB ASAF December 2025 Agenda Paper 2: Amortised Cost Measurement.
### Changes in EIR for financial assets and liabilities
#### IFRS 9 requirements
<a class="section__global-number" href="#paragraph-B9" id="paragraph-B9">B9</a>. Paragraph B5.4.5 states that, for floating-rate financial instruments, periodic re-estimation of cash flows to reflect the movements in the market rates of interest alters the EIR. That is, re-estimation of cash flows under the revised EIR without causing a one-time gain or loss in profit or loss (EIR reset).
<a class="section__global-number" href="#paragraph-B10" id="paragraph-B10">B10</a>. On the other hand, for financial instruments that do not meet the criteria in paragraph B5.4.5 above, paragraph B5.4.6 requires that for revisions of expected cash flows, the entity recalculates the gross carrying amount of the financial asset or amortised cost of the financial liability as the present value of the estimated future contractual cash flows that are discounted at the financial instrument's *original EIR*. That is, re-estimation of cash flows under the original EIR, causing a one-time gain or loss in profit or loss (catch-up adjustment).
### Stakeholder feedback
<a class="section__global-number" href="#paragraph-B11" id="paragraph-B11">B11</a>. The IASB has been repeatedly asked by stakeholders (including the UKEB [^2]) to clarify the requirements for accounting of changes in expected cash flows. Specifically:
<ol markdown="1" type="a">
<li markdown="1">how is an entity required to account for subsequent changes in estimated interest cash flows – by applying paragraph B5.4.5 or applying paragraph B5.4.6 of IFRS 9?</li>
<li markdown="1">what is the meaning of a 'floating rate' financial instrument in paragraph B5.4.5 of IFRS 9 and whether it refers to the overall contractual rate or a component thereof?</li>
<li markdown="1">what is the meaning of 'movements in market rates of interest' in paragraph B5.4.5 of IFRS 9 and whether this includes any adjustments to the contractual interest rate?</li>
</ol>
### IASB staff's potential alternatives for clarifying paragraph B5.4.5
<a class="section__global-number" href="#paragraph-B12" id="paragraph-B12">B12</a>. In September 2025, the IASB considered potential alternatives to clarifying the requirements for subsequent changes to the EIR.
B12. In September 2025, the IASB considered potential alternatives to clarifying the requirements for subsequent changes to the EIR.2
Potential alternatives to clarifying paragraph B5.4.5
This illustration summarises three alternatives the IASB preliminarily discussed in September 2025
Source: IASB ASAF December 2025, Agenda Paper 2: Amortised Cost Measurement.
B13. An update on the September 2025 IASB deliberations was presented to the Board at its October 2025 meeting3. For ease of reference, a brief summary of the three different alternatives discussed by the IASB are reproduced below:
Alternative A
B14. Under Alternative A, paragraph B5.4.5 of IFRS 9 would apply solely to movements in contractual interest rates that are linked to general market-based variables, such as the benchmark interest component or inflation rate.
B15. Under this alternative, paragraph B5.4.5 would not apply to movements linked to borrower-specific factors, such as the borrower-specific credit spread assigned by the lender.
Alternative B
B16. Under this alternative, paragraph B5.4.5 of IFRS 9 would apply to movements in contractual interest rates that are linked to any changes in market variables (both general market and borrower-specific rates). This means, the contractual interest rate as a whole might be reset or repriced to its prevailing market rate of interest.
B17. Alternative B would therefore mean an entity applies paragraph B5.4.5 to account for market resets or repricing of all components of an interest rate, i.e. both the general market-based elements (such as interest benchmark component) as well
B18. as the borrower specific elements (such as the credit spread), when those have been repriced to current market rates. This alternative aims to reset the EIR to its prevailing market rate of interest. In this context, the term 'market rate of interest' in paragraph B5.4.5 of IFRS 9 would be as described in paragraph B5.1.1 of IFRS 9 as the rate of interest for a similar instrument (similar as to currency, term, type of interest rate and other factors) with a similar credit rating.
Alternative C
B19. Under alternative C, paragraph B5.4.5 of IFRS 9 would apply to any changes in a contractual interest rate that result from contractually specified variables, regardless of the movements in market rates of interest.
B20. This alternative would therefore update the EIR even for changes that adjust the contractual interest rate independently of market rates prevailing at the time the contingent event occurs. This may include features such as ESG-related or EBITDA-related adjustments. It would also include adjustments to interest rates specified in original loan documentation and intended to be market rates (interest rate step ups following credit events, other interest rate ratchets) but that no longer align with today's market rates, as required by Option B.
B21. The aim of this alternative would be to update the EIR to ensure it is consistent with the contractual interest payments or receipts, as and when they happen. If taken to extremes, for example monthly adjustments, this would result in an approach that is similar to cash accounting.
B22. IASB's September 2025 Agenda Paper 11B discusses the above alternatives in detail, including advantages, disadvantages and potential impact to current practice (refer to paragraphs 49 to 76).
IASB members' initial views
B23. The IASB considered that:
- alternatives A-C represent three distinct approaches (each at opposite ends of a broad spectrum);
- none of these alternatives, at its current form, achieve an optimal balance between costs and benefits (there was not much support for alternative B);
- there may be other possible alternatives, combining elements of alternatives A-C that better balance costs and benefits, and the information needs of users; and
- to explore those alternatives, the IASB should seek input from its consultative groups (including ASAF).
B24. IASB members were not asked to make any decisions at that meeting.
| Questions for the Board |
|---|
| 1. Do Board Members have any suggestions for clarifying the IFRS 9 requirements for resetting the EIR when applying paragraph B5.4.5? |
| 2. Do Board Members have any feedback on the alternatives A-C considered by the IASB? |
| 3. What types of changes would Board Members allow under B5.4.5 and for which would you require the use of B5.4.6? |
Assessing the usefulness of information
B25. At the December 2025 meeting the IASB staff will ask for ASAF members' views on the usefulness of information following a change in expected cash flows, considering the following example:
Illustrative Example Bank ABC issues a 10-year loan of CU1 million with contractual interest rate of 4%. The contract specifies that the contractual interest rate will increase by 1% following an increase in risk of default occurring compared to risk at initial recognition. For purpose of this example, assume the EIR at initial recognition is determined to be 4% (no fees or costs). In Year 5 the risk of a default occurring on loan increases, triggering a 1% increase of the contractual interest rate. The contractual interest rate is now 5%. The market rate of interest for a similar instrument with a similar credit rating is 6%.
B26. Under the above scenario the ASAF paper outlines the following accounting outcomes:
- EIR reset no one-off charge to profit/loss (IFRS 9 B5.4.5) – The IASB staff notes that proponents of this view argue that adjusting the EIR to 5%, more faithfully represents the economics as it would align with the over time increase in contractual cash flows. However, they acknowledge that the change does not represent movements in market rates of interest (as required by B5.4.5).
- Catch-up adjustment – one-off charge to profit/loss (IFRS 9 B5.4.6) – The IASB staff notes that proponents of this view note that this increase was not expected when entering into the contract, as evidenced by the fact that Bank ABC set the EIR at 4% at initial recognition, instead of using a blended rate to provide for the possibility of the contractual interest rate increasing in the future. So, keeping the EIR at 4% and recognising a one-off gain better represents such an unexpected change in contractual cash flows. Those proponents note that keeping the original EIR is also more consistent with amortised cost, which is a cost-based measure. Continuously revising the EIR of an instrument results in an approach that is akin to cash accounting.
| Question for the Board |
|---|
| 4. As amortised cost is a cost-based measure (not a current or fair value-based measure) in which circumstances do Board Members think recognising a catch-up adjustment (IFRS 9 B5.4.6) provides more useful information relative to resetting the EIR (IFRS 9 B5.4.5)? Please specify the rationale for your view. |
Modification of financial instruments
IFRS 9 requirements
Financial liabilities
B27. Paragraphs 3.3.2 and B3.3.6 of IFRS 9 provide application guidance about assessing whether a modification is substantial, resulting in derecognition of a financial liability.
B28. The guidance sets out a quantitative test (the ‘ten per cent test'), that is, the terms are substantially different if the discounted present value of the cash flows under the new terms (discounted using the original EIR) is at least ten percent different from the discounted present value of the remaining cash flows of the original financial liability.
Financial assets
B29. Paragraph 3.2.3 of IFRS 9 focusses on an assessment of contractual cash flows and provides specific requirements when an entity derecognises a financial asset. It specifies that a financial asset is derecognised when the contractual rights to the cash flows from the asset expire or the asset is transferred, and the transfer meets certain conditions.
B30. IFRS 9 has no specific guidance for assessing whether a modification results in derecognition of a financial asset.
B31. Paragraph 5.4.3 of IFRS 9 sets out requirements for the restatement of a financial asset (i.e. recalculation of the gross carrying amount) and recognition of a modification gain or loss, where a modification of contractual cash flows does not result in derecognition of that financial asset.
Stakeholder feedback
B32. Stakeholders have told the IASB that assessing whether a modification of a financial instrument is ‘substantial' and thus results in derecognition of that instrument is one of the areas with greatest diversity in practice.
B33. Most respondents to the Post-implementation Reviews of IFRS 9 (including the UKEB4) asked the IASB to clarify requirements and provide application guidance about this assessment.
Potential improvements outlined in ASAF paper
B34. In exploring potential solutions, the IASB staff note that it would need to be considered to what extent the application guidance should be aligned between financial assets and financial liabilities.
B35. The IASB staff note that to the extent that differences in requirements or terminology are justified, potential clarifications should also include the basis for such conclusions to avoid any unintended consequences.
B36. The ASAF paper outlines the IASB staff preliminary view that the IASB could consider:
- A principles-based approach to assessing whether a modification is substantial and results in derecognition. For example, a factors-based approach, providing a list of non-exhaustive factors an entity would be required to consider in determining whether modification of a financial instrument results in derecognition.
- To the extent possible, the assessment approach to be symmetrical between financial assets and financial liabilities. However, factors exclusive to financial assets such as 'solely payments of principal and interest' and the expected credit losses may also need to be considered.
- Specifying that the 'ten per cent test' not be the only or the determining factor in assessing whether a modification results in derecognition.
- Providing guidance about how entities perform modification assessment for revolving credit facilities, such as credit cards and overdrafts (as these instruments might not have a fixed term or repayment structure).
| Questions for the Board |
|---|
| 5. What are Board Members' views on the IASB staff approach to potential clarifications to the requirements for the modification of financial assets and financial liabilities as described above? |
| 6. Do Board Members think the reason for modification of a financial asset (for example, credit risk deterioration versus commercial renegotiation) is an important factor to consider in assessing whether modification of a financial asset results in derecognition? If so, how do you think considering this factor interacts with the IFRS 9 requirements for expected credit losses? |
Next Steps
B37. The IASB will continue its deliberations over the next months. The IASB plans to publish an Exposure Draft in H2 2026.
B38. The UKEB Secretariat will continue to monitor the IASB's deliberations and tentative decisions and will provide the Board with relevant updates in due course.
Appendix C: Provisions – Targeted Improvements
Project Stage
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
|---|---|---|---|---|---|---|---|
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB project page
UKEB Final Comment Letter (published 12 March 2025)
Purpose of this paper
C1. The purpose of this paper is to seek Board Member views ahead of the December 2025 IASB's Accounting Standards Advisory Forum (ASAF) meeting. Board Members are asked for views on:
- the IASB's ideas for possible application requirements for levies; and
- the IASB's recent tentative decisions on discount rates.
Background
C2. In November 2024, the IASB published its Exposure Draft (ED) Provisions—Targeted Improvements proposing amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which aimed to clarify:5
- when an entity recognises a provision (more specifically, the present obligation recognition criterion); and,
- two aspects of the requirements for measuring a provision:
- the costs an entity includes in measuring a provision; and
- the rate an entity uses to discount a provision to its present value.
C3. In June 2025 the IASB discussed feedback received on its ED, but it was not asked to make decisions at that meeting. In September 2025, the IASB commenced redeliberation of the proposals in the ED. The Board received updates about these IASB meetings at its June 2025 and October 2025 meetings6.
IASB outreach – ASAF December 2025 meeting
C4. The IASB is currently undertaking outreach on this project with its consultative groups, including ASAF, of which the UKEB is a member. At the December 2025 ASAF meeting7, the IASB will:
- seek ASAF members' views on ideas for possible application requirements for levies; and
- invite comments and questions from ASAF members on the IASB's recent tentative decisions on discount rates.
Levies - Possible application requirements
Exposure Draft
C5. The proposed requirements affecting the timing of recognition of levies are contained in paragraphs 14A-14R of the Exposure Draft.
C6. The ED paragraph 14A proposes three conditions for meeting the present obligation recognition criterion:
- an obligation condition – the entity has an obligation;
- a transfer condition – the nature of the obligation is to transfer an economic resource; and
- a past-event condition – the entity's obligation is a present obligation that exists as a result of a past event.
C7. The UKEB Secretariat previously presented to the Board:
- An overview of the proposed amendments. Refer to UKEB November 2024 Agenda Paper 6 (Appendix A).
- An initial technical analysis of the proposed amendments by reference to real-life fact patterns relevant to some UK entities:
- the UK Bank Levy.
- the Bank of England Levy.
- the Electricity Generator Levy.
- A subsequent technical analysis of key principles in the ED. Refer to UKEB January 2025 Agenda Paper 6 (Appendix A).
C8. The UKEB submitted its Final Comment Letter in March 2025.
Stakeholder feedback
C9. Some respondents to the IASB's ED (including the UKEB) expressed concerns about the implications of the proposed ‘present obligation recognition criterion' for some levies. The IASB staff notes that stakeholders' concerns mainly focused on several European levies with a common feature:
- the levy is payable by entities that conduct a specific activity in a given (usually 12-month) period (the levy year); but
- the amount each entity pays is calculated by reference to a measure of the entity's assets or liabilities in an earlier period.
C10. Respondents expressed concerns about the difficulty of applying the proposed present obligation recognition criterion to such levies and about the possible outcomes, such as the full amount of an annual levy being recognised at a point in time before the levy year.
C11. Stakeholder concerns could be broadly classified in the following categories:
- The proposed requirements are unclear.
- The resulting information would not be useful.
- The problem lies in the interpretation of 'action'.
- Other concerns, such as those related to the transfer condition.
C12. Those concerns led some respondents to suggest:
- developing application requirements or guidance for levies; or
- excluding levies from the scope of IAS 37 and either:
- leaving IFRIC 21 Levies in place; or
- developing a separate IFRS Accounting Standard for levies (and other non-reciprocal transactions).
IASB staff suggestions for possible alternative requirements for levies
C13. Before evaluating the options suggested by stakeholders (presented in paragraph C12 above), the IASB staff is considering the feasibility of developing application requirements for levies, that is, specific requirements that would:
- apply the general requirements proposed in the ED;
- be clear and straightforward to apply; and
- produce accounting outcomes that faithfully represent the expenses and liabilities incurred by levy-paying entities.
C14. The IASB staff suggestions for possible alternative requirements for levies are presented in the paragraphs below.
Alternative 1: Disregard all actions taken before the levy year
C15. The IASB staff considers that such a requirement might be justified on the grounds that any such actions will be no more than actions that the legislation:
- requires purely to limit the scope of the levy to a subset of entities carrying out the targeted activities; or
- refers to purely as a means of estimating the scale of the entity's activities in the levy year.
C16. The IASB staff acknowledges that requiring an entity to disregard actions taken before the levy year could put significant stress on correctly identifying the levy year. In many cases, the levy year will be clear from the terms of the legislation. However, in some cases the levy year might be open to interpretation.
C17. The IASB staff considers that to ensure consistent application, the IASB could:
- seek to define the levy year;
- further clarify how the scale of the entity's activity in the levy may be determined; and/or
- provide guidance to help entities determine whether an entity's activity in one period has been estimated by reference to a measure of its activity in an earlier period (e.g. the IASB could list indicators).
Alternative 2: Disregard some actions taken before the levy year
C18. An alternative way of ensuring consistent application could be to identify the levy year more loosely but permit an entity to disregard only some types of actions taken before the levy year.
C19. The IASB staff notes the IASB could:
- clarify that at least one of the actions required to satisfy the past-event condition will be an action the entity takes in the levy year; and
- require that, in identifying other relevant actions, an entity disregards actions that it takes before the levy year, if those actions:
- are required by the legislation only to restrict the scope of the levy; or
- are used by the legislation only as a basis for estimating the scale of the entity's activities during the levy year.
IASB staff illustrative examples
C20. The IASB staff has developed illustrative examples setting out fact patterns of five levies. Refer to IASB Agenda Paper 1B Illustrative Examples.
C21. Below we focus on two of the examples that are directly relevant to the UK:
Example 3: A levy on banks
| IASB staff Example 3 – A levy on banks |
|---|
| The fact pattern is presented in Agenda Paper 1B Illustrative Examples, page 4. |
| IASB staff suggested features to consider for application requirements: |
| The dependence of the levy on the length of a bank's annual reporting period could indicate that the present obligation starts to arise from the beginning of the annual reporting period and accumulates over that period. |
| UKEB Secretariat preliminary observation |
| - This illustrative example is similar to the UK Bank Levy. |
| - At the UKEB December 2024 meeting, the UKEB Secretariat presented a preliminary analysis of the implications of the IASB's ED proposals on the UK Bank Levy. Refer to Agenda Paper 6 - Appendix A – Example 1. However, the Secretariat has not yet assessed the implications of the IASB possible alternative requirements presented above. |
Example 4 – A central bank levy
| IASB staff Example 4 – A central bank levy |
|---|
| The fact pattern is presented in Agenda Paper 1B Illustrative Examples, pages 5-6. |
| IASB staff suggested features to consider for application requirements: |
| - It might be argued that the way in which the total levy is determined indicates that each bank is being charged for the impact of its activities on the central bank's costs throughout the levy year – with the earlier measure of a bank's liabilities being no more than a means of estimating that impact. |
| - The levy lacks features that might indicate that the present obligation accumulates over time in the levy year (as discussed in paragraph 57(d) of IASB staff Agenda Paper 1A-Levies-ideas-application-requirements). |
| UKEB Secretariat preliminary observation |
| - This illustrative example is similar to the Bank of England Levy. |
| - At the UKEB December 2024 meeting, the UKEB Secretariat presented a preliminary analysis of the implications of the IASB's ED proposals on the Bank of England Levy. Refer to Agenda Paper 6 - Appendix A – Example 2. However, the Secretariat has not yet assessed the implications of the IASB possible alternative requirements presented above. |
IASB members' initial views
C22. At its October 2025 meeting, the IASB considered the possible alternative requirements for levies. IASB members were not asked to make any decisions at that meeting:
- IASB members generally agreed with the idea of disregarding actions that occur before the levy year.
- Some IASB members disagreed with the idea of setting prescriptive criteria for determining the levy year. These members noted that in many cases, the levy year is obvious from the legislation. One member suggested including guidance on factors entities could consider if the levy year is not obvious or could be open to debate.
- Several IASB members expressed a desire to avoid over-complicating or over-engineering application requirements or trying to address all circumstances. Some noted that the terms of levies are diverse, both across and within regions and the requirements should allow for that diversity, the issue is just one of timing and the most important outcome is that all entities subject to the same levy account for it in the same way.
C23. In discussing when and how an entity should recognise a provision within a levy year, some IASB members suggested that the requirements should focus on the objectives of the legislation imposing the levy (identifying the activity the legislation is aiming to tax), while others suggested a need to consider both the objectives and the specific terms of the legislation.
| Questions for the Board |
|---|
| 1. Do Board Members have any questions or comments on the IASB's possible application requirements for levies (set out in this Appendix)? |
| 2. Do Board Members have any other ideas for application requirements relating to actions an entity takes before the levy year? |
| 3. Do Board Members have any views about specific work the Secretariat should perform during the IASB's redeliberations? |
IASB's possible application requirements – other matters
C24. The IASB staff also developed possible clarifications on other matters. Those are presented in paragraph 57 of IASB's ASAF December 2025 Agenda Paper 1A and reproduced in Annex 1 to this paper.
C25. At its October 2025 meeting, the IASB's discussion focused on listing some features of a levy that might indicate that the obligation to pay the levy accumulates over time (and hence that a provision would be recognised progressively over the levy year, rather than at a point in time during the levy year).
- Some IASB members agreed that identifying such features could be helpful.
- Others said they thought such a list could be limiting, that is, it could lead to a conclusion that in the absence of such features, the levy should be recognised at a point in time.
- One IASB member suggested that features like those listed could be incorporated in illustrative examples, rather than in application requirements.
C26. Two IASB members also commented on the suggestion (in row (f) of the table in Annex 1) of stating that identifying relevant actions requires an assessment of all the terms of the mechanism imposing the levy, and that all entities subject to one mechanism should identify the same relevant actions and reach the same conclusions on whether these actions are conducted at a point in time or over a period of time. One IASB member expressed reservations about such a statement, while another thought an explicit statement of the IASB's expectations was important and would be helpful.
| Questions for the Board |
|---|
| 4. Do Board Members have any questions or comments on the IASB possible application requirements for levies on other matters (set out in Annex 1)? |
| 5. Are there any other matters that Board Members would wish to see covered in application requirements for levies? |
Recent tentative decisions on discount rates
C27. At its September 2025 meeting, the IASB redeliberated the ED proposals relating to the rate an entity uses to discount a provision to its present value.
C28. The IASB's tentative decisions are set out in Annex 2.
| Question for the Board |
|---|
| 6. Do Board Members have any questions or comments on the IASB's tentative decisions set out in Annex 2? |
Next Steps
C29. The IASB is expected to decide the project direction in December 2025.
C30. The UKEB Secretariat will continue to monitor the IASB's deliberations and tentative decisions and will provide the Board with relevant updates in due course.
2 This include feedback provided by the UKEB in its Final Comment Letter - PIR IFRS 9 - Classification and Measurement, paragraphs 5 and A12-A13. 3 See UKEB October 2025 Agenda Paper 8 IASB General Update - Appendix C. 4 Refer to UKEB Final Comment Letter - PIR IFRS 9 - Impairment, paragraphs 9-10 and A21-A26. 5 The IASB consultation documents can be found in the links below:
- Exposure Draft: Provisions—Targeted Improvements—Proposed amendments to IAS 37;
- Exposure Draft: Provisions—Targeted Improvements—Proposed amendments to Guidance on implementing IAS 37; and
- Exposure Draft: Provisions—Targeted Improvements—Basis for Conclusions.
6 Refer to:
- UKEB meeting - 26 June 2025, Agenda Paper 9 IASB General Update (Appendix C); and
- UKEB meeting - 30 October 2025, Agenda Paper 8 IASB General Update (Appendix D).
7 IASB Agenda Papers AP1 Introduction-questions-members, AP1A-Levies-ideas-application-requirements, AP1B-Illustrative-examples and AP1C-Discount-rates.
Appendix C
Next Steps
C29The IASB is expected to decide the project direction in December 2025. C30The UKEB Secretariat will continue to monitor the IASB's redeliberations and tentative decisions and will provide the Board with relevant updates in due course.
Annex 1 - IASB's possible application requirements – other matters
C32The table presented in paragraph 57 IASB ASAF Dec. 2025 Agenda Paper 1A is reproduced below:
| Stakeholder request | Staff idea |
|---|---|
| (a) Add application requirements to the body of IAS 37. Examples in the Guidance on Implementing IAS 37 are insufficient. (Paragraph 41(a)) | Newer IFRS Accounting Standards include an appendix of 'Application Guidance' that is an integral part of the Standard and has the same authority as other parts of Standard. We locate application requirements for levies in such an appendix. |
| (b) Clarify that an obligation to pay a levy meets the transfer condition—it is an obligation to transfer an economic resource, not to exchange economic resources. (Paragraph 38) | We could clarify that:
|
(c) Clarify which features of a levy are 'actions' that meet the past-event condition. Specifically, clarify:
|
We could clarify that:
|
| (d) Clarify factors that distinguish a single action that the entity takes over time from distinct actions that an entity considers separately. (Paragraph 41(b)(ii)) | We could list features of a levy that might indicate the obligation to pay the levy accumulates over time. Such features could include:
|
| (e) Explain why an entity does not recognise a provision for future years' levies even if it has no practical ability to avoid paying these levies. (Paragraphs 29(b) and 41(b)(iii)) | We could emphasise that to meet the past-event condition, it is necessary that an entity has taken at least one of the actions required for the levy to be payable. It is not sufficient that the entity has no practical ability to avoid any other required actions. |
| (f) Clarify that identifying the actions that meet the past-event condition is not a question of management's judgement. The actions are determined by assessing all the facts of the mechanism imposing the levy, as explained in paragraph BC36 of the Basis for Conclusions accompanying the Exposure Draft. (Paragraph 41(c)(ii)) | We could clarify that:
|
Annex 2: IASB's tentative decisions – September 2025
1) Discount Rates: Required Rates
Current requirements
IAS 37 requires provisions to be measured at the best estimate of the expenditure required to settle its present obligation. However, it does not clarify whether or not discount rates should include non-performance risk (i.e. the risk that the entity will not settle the obligation).
Exposure Draft proposals
The ED proposed requiring entities to discount the future expenditure required to settle an obligation at a rate that reflects the time value of money (represented by a risk-free rate) with no adjustment for non-performance risk.
UKEB Comment Letter
The UKEB supported the IASB proposed amendment.
IASB tentative decisions
The IASB tentatively decided:
- to retain the proposal to require an entity to discount a provision at a rate that reflects the time value of money, represented by a risk-free rate, with no adjustment for the effect of non-performance risk;
- to add no application guidance to IAS 37 on how an entity determines an appropriate risk-free discount rate;
- to clarify in IAS 37 that the best estimate of the expenditure required to settle an obligation is not reduced to reflect the effect of non-performance risk; and
- to add no requirements on the use of real or nominal discount rates in measuring a provision.
4 These IASB tentative decisions were presented to the Board at its October 2025 meeting, in Agenda Paper 8 IASB General Update, Appendix D. They are reproduced here for ease of reference.
2) Discount Rates: Disclosures
Current requirements
IAS 37 does not require entities to disclose the discount rates used.
Exposure Draft proposals
IAS 37
The IASB proposed to require an entity applying IAS 37 to disclose the discount rate(s) used in measuring a provision and the approach used to determine that rate(s).
Consequential amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures The ED proposed requiring eligible subsidiaries applying IFRS 19 to disclose the discount rate(s) used in measuring a provision; but *not
- to require them to disclose the approach used to determine the rate(s).
UKEB Comment Letter
The UKEB supported the IASB general proposed disclosure requirements. However, the UKEB suggested such disclosure requirements could be further refined so they result in more useful information for users of accounts.
The UKEB supported the IASB's proposed consequential amendments to IFRS 19.
IASB tentative decisions
IAS 37
The IASB tentatively decided to retain the proposal to require an entity applying IAS 37 to disclose:
- the discount rate(s) used in measuring a provision; and the approach used to determine the rate(s); and
- to add no further disclosure requirements to IAS 37.
Consequential amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
The IASB tentatively decided to retain the proposals in the ED applicable to eligible subsidiaries applying IFRS 19.
3) Discount Rates: Interaction with IFRS 3 Business Combinations
Current requirements
Under IFRS 3 when a business is acquired, an entity measures a provision:
- initially at its fair value on the acquisition date. The fair value is estimated using a discount rate that includes the effect of non-performance risk.
- subsequently in accordance with IAS 37.
Exposure Draft proposals
None.
UKEB Comment Letter
The UKEB identified that the interaction of the measurement requirements in IFRS 3 (fair value measurement) and the proposed amendment to the measurement requirements in IAS 37 (discount rates with no adjustment for non-performance risk), could result in a Day 2 adjustment to the amount of the provision.
The UKEB therefore recommended the IASB to consider whether an exception to the measurement principle in IFRS 3 was needed for provisions in the scope of IAS 37.
IASB tentative decisions
The IASB tentatively decided to add to IFRS 3 an exception to its initial measurement principle that:
- applies to provisions (other than contingent liabilities) within the scope of IAS 37; and
- requires an acquirer to measure these provisions at the acquisition date in accordance with the measurement requirements in IAS 37, instead of at their acquisition date fair values.
Appendix D: IASB's Project Prioritisation Framework
| Project Stage | ||||||
|---|---|---|---|---|---|---|
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement |
IASB Next Milestone: Decide Project Direction (Q1 2026)
Purpose of this paper
D1The IASB staff will provide an overview of the IASB's draft Prioritisation Framework (the Framework) at the December 2025 ASAF meeting. They are seeking ASAF members' views on the Framework which will be used to determine the projects the IASB will prioritise in the interim period before commencing its concurrent Agenda Consultation with the ISSB.
Background
Draft project prioritisation framework
D2The Framework1 was introduced at the April 2024 meeting of the IASB to operationalise the principles in its Due Process Handbook to consistently prioritise technical projects on its work plan. It is intended to facilitate relative prioritisation decisions in between the IASB's five-yearly agenda consultations, given internal and external resource constraints.
D3The IASB developed the Framework by consolidating other prioritisation requirements, frameworks and current practice to formalise a structured approach to each prioritisation decision in the standard-setting process. The IASB did not expect the approach to significantly change prioritisation outcomes.
1 IASB https://www.ifrs.org/content/dam/ifrs/meetings/2024/april/iasb/ap8-work-plan-proposed-iasb-prioritisation-framework.pdf (April 2024)
D4IASB members are required to use judgment, some may weight individual considerations differently and no individual criteria are determinative. The Framework consists of a base framework, with variations based on the nature of the prioritisation decision to be made and the type of project.
IASB discussions
D5At the IASB September 2025 meeting the Board agreed to defer the Fourth Agenda Consultation by a year. As a result of this change, the IASB expects to have capacity to start additional projects. The IASB noted the need for stakeholders, particularly National Standard Setters, to understand the projects the IASB may prioritise in the interim period.
D6At the ASAF meeting in October 2025, the IASB Chair noted that, in addition to the two projects currently on the reserve list2 (Pollutant Pricing Mechanisms (PPMs) and Operating Segments), the Board had become aware that Hyperinflation and Cryptocurrencies were also urgent and high priority topics for some stakeholders. ASAF members were advised that the IASB intended to use the Framework to inform relative project priorities, of potential projects at future IASB meetings.
D7At its November 2025 meeting, the IASB intends to discuss how it may use the Framework to prioritise potential new projects in the period before the conclusion of the concurrent agenda consultation expected in 2028. The IASB staff3 have recommended that before the IASB consider how any available capacity is allocated to new projects, it should first prioritise:
- time sensitive projects that may arise
- post-implementation reviews;
- active projects on the IASB work plan; and
- pipeline projects.
UKEB Discussions
D8As part of the Fourth Agenda Consultation project (since deferred by the IASB) the UKEB discussed the Framework4. While the Board recognised that a principles-based approach was included as a broad strategic criterion, it considered that the approach would be improved if principles were included as a specific criterion.
D9The Board noted that some rules and application guidance to give effect to accounting principles would still be required, but these should be in limited
2 IASB pipeline projects - Reserve list 3 IASB Work plan update—approach to adding new projects - Project decision-making process (November 2025) 4 UKEB IASB Fourth Agenda Consultation: Discussion of Approach (June 2025), Board recording 2:17:35
circumstances to avoid an unintentional drift towards rules-based standard setting.
D10The UKEB also considered that the IASB should not prioritise a project on Operating Segments but instead prioritise a project on PPMs.
D11At the October 2025 UKEB Preparers Advisory Group meeting and the November 2025 UKEB Investors Advisory Group meeting, members advised that they did not consider either a project on Operating Segments or Hyperinflation to be priorities and preferred a principles-based approach to address intangible assets.
IASB Outreach – ASAF meeting December 2025
D12The IASB staff will provide an overview of the Framework at the December ASAF meeting and will seek members comments on the approach.
D13The base framework consists of technical and operational considerations, which are illustrated on the slide below.
D14The Framework was applied in 2025 to consider whether to add to the workplan a Pollutant Pricing Mechanisms5 (PPMs) project. Please refer to Annex One for an example of a detailed prioritisation assessment.
5 IASB PPMs - Horizon-scanning activities and prioritisation considerations (January 2025), pages 10–17
D15ASAF members will be asked if they have any questions or comments on the Framework. We intend to emphasise that the IASB could improve the framework by including a specific criterion for the consideration of accounting principles.
| Question for the Board |
|---|
| 1. Does the Board approve the proposed approach to emphasise that the IASB could improve the framework by including a specific criterion for the consideration of accounting principles? |
| 2. Do the Board have any other questions or comments on the IASB's draft prioritisation framework? |
Annex One: Application example of the draft IASB Project Prioritisation Framework
Pollutant Pricing Mechanisms
D16The table below is an excerpt from the IASB Pollutant Pricing Mechanisms (PPMs) - Horizon-scanning prioritisation considerations in January 20256 (pages 10–17).
| Prioritisation framework–technical considerations | Pollutant Pricing Mechanisms |
|---|---|
| Pervasiveness—a large number of entities are affected or expected to be affected by the matter |
|
| Effects (expected financial reporting benefits exceed costs) |
|
| Feasibility of standard-setting, given standard-setting investment required |
|
| Strategic priority—such as facilitating connectivity with the ISSB, maintaining convergence where previously achieved with US GAAP, or improving understandability of IFRS Accounting Standards. |
|
| Prioritisation framework–operational considerations | Pollutant Pricing Mechanisms |
| Time-sensitivity of the need for a solution. Urgent projects are started immediately. The time-sensitivity of a matter may be related to technical considerations such as pervasiveness and effect. |
|
| Synergies with other projects, including relevant research being performed by other standard-setters. |
|
| Whether capacity (internal and stakeholder) is available to meet project needs. If capacity is not available, relative prioritisation decisions will need to be made to source capacity from active projects. |
|
| If a project is paused, the effort to restart the project. | Not applicable |
6 IASB Draft IASB prioritisation framework (January 2025)
Appendix E: Statement of Cash Flows and Related Matters
| Project Stage | ||||||
|---|---|---|---|---|---|---|
| IASB | Research / Workplan | Discussion paper | Redeliberation | Exposure Draft | Redeliberation | Final standard |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement |
IASB Next Milestone: Decide Project Direction (Q1 2026)
Purpose of this paper
E1This paper:
- Asks for Board members' views on the key messages the UKEB plans to raise at the Accounting Standards Advisory Forum (ASAF) meeting to be held on 1 December 20251. At that meeting the IASB will seek feedback on the IASB's approach to:
- improving the reporting of information about non-cash transactions and some other non-cash changes in balances (tentatively decided at the October 2025 IASB meeting); and
- improving the transparency of information about cash flow measures — in particular, extending disclosure requirements of IFRS 18 management-defined performance measures (MPMs) to cash flow measures (tentatively decided at the July 2025 IASB meeting).
- Provides the Board with an update2 on the status of the Statement of Cash Flows and Related Matters project, following the IASB meeting in October 2025. At that meeting, IASB members discussed improving the reporting of information about non-cash transactions and made tentative decisions (see Annex 1).
1 See ASAF Agenda Paper 5. 'Non-cash transactions' are those transactions described in paragraphs 43–44 of IAS 7 Statement of Cash Flows whereas 'other non-cash changes' are all other changes in balances that do not result from the use of cash and cash equivalents. 2 The Board was last provided an update on this research project in October 2025 following the IASB's discussion on the project at the IASB meeting in September 2025 — see UKEB meeting 30 October 2025 Agenda paper 8 Statement of Cash Flows and Related Matters - Appendix F: IASB Update
Background
E2At its May 2025 meeting, the IASB decided that it would assess potential ways to improve:
- the transparency of information communicated about cash flow measures not specified in IFRS Accounting Standards (discussed at the joint CMAC-GPF meeting in June 2025 and the July 2025 IASB meeting) – the Board was updated in September 20253 and Board feedback is requested at this meeting to inform the December 2025 ASAF meeting;
- the disaggregation of cash flow information in the financial statements (discussed at the September 2025 IASB meeting – the Board was updated in October 20254);
- the reporting of information about non-cash transactions in the financial statements (discussed at the October 2025 IASB meeting – see update below and request for Board feedback on the UKEB key messages to inform the December 2025 ASAF meeting);
- the consistent application of requirements for classification of cash flows i.e. operating, investing or financing (discussed at the October 2025 ASAF meeting - the Board discussed the ASAF questions at the September 2025 and October 2025 UKEB meetings); and
- the consistent application of the definition of 'cash equivalents' (to be discussed at future IASB meetings).
E3The IASB will first consider the approach to each of the areas, before exploring specific solutions.
December 2025 ASAF meeting
Approach to non-cash transactions, other changes in balances and potential solutions
Content and location of information on non-cash transactions
E4At the ASAF meeting in December 2025, ASAF members will be asked:
3 See UKEB meeting 25 September 2025 Agenda paper 7 Appendix B. 4 The Board was last provided an update on this research project in October 2025 see UKEB meeting 30 October 2025 Agenda paper 8 Appendix F.
| Do you have any questions or comments on the matters identified by the IASB staff related to the content and location of information disclosed about non-cash transactions (slide 14 of the December 2025 ASAF presentation)? |
|---|
E5Slide 14 of the December 2024 ASAF presentation is replicated below. The full presentation can be found here.
IFRS Accounting
The content and location of information disclosed about non-cash transactions
Considering input from IASB members at its October 2025 meeting, in developing requirements to specify the content and location of information disclosed about non-cash transactions, we plan to identify whether potential requirements:
- would result in information that is more useful if companies show non-cash transactions along side similar cash transactions or if companies show connections in information in the primary financial statements (that is, identifying the appropriate and feasible disclosure objective(s)).
- might result in information that is structured in such a way as to provide a useful communication tool to companies that enable them to provide entity-specific information through the disclosure.
- could feasibly incorporate (or connect to) information already disclosed (that is, identifying the appropriate items of information). For example, is it useful and feasible to incorporate information about non-cash transactions and information about changes in liabilities from financing activities into a single (or combined) schedule.
- result in transparent information about relevant non-cash transactions—one IASB member asked us to consider transactions that are entered into in contemplation of each other (linked) and that include both cash and non-cash elements. He noted that companies might potentially report the separate elements and questioned if such information would be useful. (For example, a company transacts in a digital currency and immediately exchanges that currency for cash).
- facilitate digital reporting—requiring entities to provide the information in a specific format might aid in tagging items of information.
UKEB Key messages
E6Based on the UKEB research to date, the following points will be used to develop the UKEB's key messages to ASAF in December 2025.
E7The UKEB is supportive of the IASB looking for solutions to provide more information about non-cash transactions and other non-cash items5. The increasing prevalence of non-cash changes in debt that are regarded as being economically equivalent to cash flows, is an increasing challenge for investors.
E8Increasing information on cash flows, and relevant non-cash transactions, including greater disaggregation where appropriate, was a key finding in the UKEB summary of initial research findings6 – UK stakeholders identified targeted improvements to the reporting of cash flows, including more transparent and granular information for economically similar transactions that do not involve cash (including leases,
5 See paragraphs A96 - A97 of the UKEB first research paper. Disclosure of non-cash transactions was noted in a Footnotes analyst article, as one area for the IASB to consider. The article argued that it would help all investors if the presentation of these items is improved. Eight of the past fourteen FRC annual corporate reporting reviews highlighted issues with non-cash transactions being incorrectly shown as cash flows. 6 See paragraphs 6, 17, 29, and 42 of the summary of initial UKEB research findings published in July 2025.
business combinations), as well as the impact of other non-cash items (such as unrealised gains or losses, changes in fair value and foreign exchange movements).
E9Non-cash information is often scattered throughout the financial statements, so it would be useful to have a single location where the information is referenced, to improve accessibility.
E10The results of the UKEB User poll carried out in March 20257, included support from users for a number of suggestions related to non-cash disclosures, including:
- Line items in 'Operating profit' note, split between cash and non-cash elements and cross-referenced to other notes to the financial statements.
- Single-note disclosure of non-cash transactions that are economically similar to cash transactions, to show off-setting flows (e.g. leases, pension service costs, business combinations where consideration is non-cash).
- Breakdown in provisions note to split amounts utilised between cash utilisation (e.g. paid) and non-cash utilisation (e.g. transferred to a liability).
- Breakdown of fixed asset additions to separately identify cash transactions, cash-timing differences (e.g. accrued capex) and non-cash transactions (e.g. leased assets, transfer of assets, etc).
| Question for the Board |
|---|
| 1. Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the content and location of information disclosed about non-cash transactions? |
Non-cash changes in specific assets and liabilities that make up working capital
E11At the ASAF meeting in December 2025, ASAF members will be asked:
| Do you have any questions or comments on the matters identified by the IASB staff related to the disclosure of information about other non-cash changes in assets and liabilities that make up working capital (slide 15 of the December 2025 ASAF presentation)? |
|---|
E12Slide 15 of the December 2024 ASAF presentation is replicated below. The full presentation can be found here.
UKEB Key messages
E13The UKEB specifically supports the development of a working capital movement note, and included in the UKEB fourth research paper8, an illustrative example for a working capital movement, that:
- Is entity-specific – this approach provides a management perspective on what assets and liabilities a company considers to be the components of its working capital and how such working capital is managed. The UKEB proposes, however, that the IASB might specify minimum line items it expects to be disclosed, given that 'working capital' is not an IFRS-defined term.
- Includes separate information for factoring and reverse factoring arrangements – UK stakeholders have indicated that they need this information.
- Includes cross-referencing of amounts included in a working capital movement note to other respective supplementary notes – for example, the effects of business combinations on working capital cross-referenced to the business combinations note.
| Question for the Board |
|---|
| 2. Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the disclosure of information about other non-cash changes in assets and liabilities that make up working capital? |
Non-cash changes in liabilities arising from financing activities
E14At the ASAF meeting in December 2025, ASAF members will be asked:
| Do you have any questions or comments on the matters identified by the IASB staff related to the disclosure information about changes in liabilities arising from financing activities (slide 16 of the December 2025 ASAF presentation)? |
|---|
E15Slide 16 of the December 2024 ASAF presentation is replicated below. The full presentation can be found here.
UKEB Key messages
E16As noted in the UKEB first research paper9, the IASB's February 2019 publication In brief: Changes in financing liabilities—what does good disclosure look like?, recognised that one way to fulfil the requirement in IAS 7.44A–44E is to provide a reconciliation between the opening and closing balances of those liabilities (sometimes referred to as an “IAS 7 reconciliation”). Although a reconciliation is not mandatory, it is an effective way to meet the requirement. Most companies have disclosed a reconciliation in applying the amendment.
E17One of the concerns highlighted by users is that the change in liabilities arising from financing activities is not reconciled to the cash flows relating to financing activities shown on the face of the statement of cash flows. So, there is an opportunity for the IASB to improve the requirements to ensure that such a reconciliation is transparently shown. Therefore, a mandatory IAS 7 reconciliation, with a breakdown required between cash and non-cash items, should improve information for users.
E18As also noted in the IASB publication, the IAS 7 reconciliation, if different to a net debt reconciliation which reconciles movements in a net balance comprising debt less cash and cash equivalents. Some companies, including many in the UK, choose to provide a net debt reconciliation, as noted in the UKEB second research paper Statement of Cash Flows: Non-mandatory and Voluntary Cash Flow Disclosures Provided by UK Listed Companies10.
E19Given the relevance and prevalence in the UK of a net debt reconciliation, there may be an opportunity to incorporate it into the cash flow reporting requirements, to provide more cohesiveness between the statement of financial position and the statement of cash flows.
E20The UKEB suggests that the IASB not only mandate an IAS 7 reconciliation for changes in liabilities arising from changes in financing activities, but also extend the requirement to require a net debt reconciliation, to link the information more transparently to the statement of cash flows and the other primary financial statements.
| Question for the Board |
|---|
| 3. Do Board Members have any feedback in relation to the UKEB's key messages for ASAF, in response to the IASB's approach in relation to the disclosure information about changes in liabilities arising from financing activities? |
Other ASAF questions
E21At the ASAF meeting in December 2025, ASAF members will be asked two further questions, on which Board Member feedback is sought:
| Questions for the Board |
|---|
| 4. Do Board Members expect any of the matter(s) to be more difficult to resolve than others, and why? |
| 5. Do Board Members think there are matters the IASB did not identify that would be important for the IASB to also consider when developing potential requirements for non-cash information? |
E22ASAF members have also been asked to identify companies and investors (or such groups) in ASAF member jurisdictions that would be willing and able to discuss these matters with the IASB between now and Q1 of 2026. The UKEB Secretariat will give consideration to the response.
Extending disclosure requirements of IFRS 18 MPMs to cash flow measures
E23In July 2025, the IASB tentatively decided to extend the requirements for MPMs in IFRS 18 Presentation and Disclosure in Financial Statements to also apply to measures relating to the statement of cash flows not specified in IFRS Accounting Standards (cash flow measures)11. At that meeting, the IASB discussed adapting some requirements of the scope, definition and disclosure requirements for MPMs in IFRS 18.
E24Below are excerpts from slides 7–8 of the December 2025 ASAF presentation, in relation to:
- Extending the definition of MPMs; and
- Extending disclosure requirements of MPMs.
The full presentation can be found here.
ASAF questions
E25At its December 2025 IASB meeting, the IASB members plan to discuss an analysis of how the remaining requirements relating to the definition and disclosure requirements for MPMs might apply to cash flow measures12. In advance of that December 2025 IASB meeting, ASAF member views will be sought.
| Questions for the Board |
|---|
| 6. Do Board Members have any thoughts on the extension of the IFRS 18 MPM requirements to also apply to cash flow measures? |
| 7. Is there anything the IASB has missed or that you think would be important for them to consider when extending IFRS 18 MPM requirements to also apply to cash flow measures? |
Next steps
E26The UKEB Secretariat will use the Board's feedback at this meeting as the basis for UKEB feedback at the December 2025 ASAF meeting.
E27The IASB will continue to assess potential ways to improve financial reporting in relation to each of the topics included in the project plan13.
E28The UKEB Secretariat will continue to monitor the IASB's redeliberation and tentative decisions and will provide the Board with updates in due course.
Annex 1: IASB October 2025 meeting
IASB tentative decisions
E29At its October 2025 meeting the IASB tentatively decided to develop potential requirements to improve reporting of information about non-cash transactions and other non-cash changes in assets and liabilities, that make up working capital14, in particular, requirements:
- that specify the content and location of information disclosed about non-cash transactions that are within the scope of paragraphs 43–44 of IAS 715;
- for an entity to disclose information about specified types of non-cash changes (other than non-cash transactions within the scope of paragraphs 43–44 of IAS 7), for assets and liabilities that make up the components of working capital; and
- for an entity to disclose cash receipts, cash payments and the related line items in the statement of cash flows as part of the reconciliation of changes in liabilities that arise from financing activities (paragraphs 44A–44E of IAS 7).
E30At that meeting, the IASB also discussed examples16 that illustrate how the IASB might potentially improve accessibility of the information. The IASB was not asked to make any decisions about the examples. The IASB discussed the examples because:
- the illustrative disclosures added context to the tentative decisions about what needs to be done; and
- the type of information included in the examples demonstrated that there might be feasible ways forward.
IASB staff views and IASB discussion
Content and location of information about non-cash transactions
E31The IASB staff think that the reason investors are experiencing difficulty in finding information about non-cash transactions is that the requirements for non-cash transactions in paragraphs 43–44 of IAS 7 lack the necessary specificity (for example, the content and location of the information), that would connect the other pieces of information disclosed in the financial statements.
E32Additional requirements might result in reporting of the information about non-cash transactions in a structured way that contributes to the completeness, and enhances the understandability and comparability, of the information.
E33In contrast to the requirements in IFRS Accounting Standards, US GAAP includes guidance about the structure and location of the information about non-cash transactions, making information easier to locate. The IASB staff recommend the IASB improve the reporting of information about non-cash transactions by adding requirements about the content and location of the information about the non-cash transactions within the scope of paragraphs 43–44 of IAS 7 and illustrated potential ways in which the IASB might be able to achieve this17.
E34A few IASB members agreed with the staff's observations that non-cash transactions and related information are often disclosed and labelled inconsistently within the financial statements.
Other non-cash changes in specific assets and liabilities that make up working capital
E35The IASB staff noted that IFRS Accounting Standards include requirements related to non-cash changes that, specifically or generally, apply to assets and liabilities that make up the components of working capital, including those that stakeholders had indicated would be most useful, such as foreign exchange translation adjustments, changes in balances due to acquisitions and dispositions, reclassifications, unusual or infrequently occurring events.
E36However, the IASB staff noted that the level of aggregation of the information provided to satisfy these requirements might not always enable investors to identify the effect of these changes on the assets and liabilities that make up components of working capital. They also noted that IFRS Accounting Standards do not specifically require an entity to provide a link to related information disclosed elsewhere in the financial statements. These two observations are also reasons, they identified in their financial statement analysis, as challenges to finding information about non-cash changes.
E37The IASB staff considered two ‘approaches’ but assessed that they might not fully address the difficulty investors have:
- Adding 'linkage' requirements to standards to improving the connection between pieces of information in the financial statements, for example requiring cross-references or mandating the level of aggregation of information to enable investors to understand the effect on assets and liabilities.
- Whether the requirements in IFRS 18, including the disaggregation principles and the requirement to link information disclosed in the notes with information presented in the primary financial statements, might already result in better information for users.
E38The IASB staff recommend that the IASB develop requirements to disclose, for assets and liabilities that make up the components of working capital, information about specified types of other non-cash changes, including permitting entities that use the direct method to provide information about other changes in the assets and liabilities that make up components of working capital. The IASB staff also illustrated potential ways to develop such disclosure requirements18.
E39There were diverse views from the IASB members regarding this recommendation. One IASB member suggested that working capital should be defined, while other IASB members suggested it would be difficult to establish a specific definition. One member suggested that minimum line items be required.
Disclosure information about changes in liabilities arising from financing activities
E40The IASB staff think the option for companies when fulfilling the disclosure requirement in paragraph 44A of IAS 7, to provide a reconciliation between the opening and closing balances in the statement of financial position for liabilities arising from financing activities, as set out in paragraph 44D of IAS 7, should enable users to reconcile information about liabilities arising from financing activities to the statement of financial position and the statement of cash flows. The current diversity in how the disclosure requirement is fulfilled, results in investors finding it difficult to understand and compare amounts in the reconciliation and the statement of cash flows.
E41The IASB staff recommends the IASB develops requirements for an entity to disclose cash receipts, cash payments and the related line items in the statement of cash flows as part of the reconciliation of changes in liabilities that arise from financing activities and illustrated potential ways in which the IASB might be able to achieve this19.
E42One IASB member to point out that the reason some liabilities are not included in financing activity reconciliations is because some companies classify them as operating liabilities. They suggested that feedback from the post-implementation review of IFRS 16 Leases may offer further insights.
Appendix F: Business Combinations—Disclosures, Goodwill and Impairment
Project Stage
| IASB | Research / Pipeline | Discussion paper | Redeliberation | Exposure Draft | Redeliberation | Final standard | Post Implementation Review |
|---|---|---|---|---|---|---|---|
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB project page
UKEB Final Comment Letter (published 19 July 2024)
Purpose of this paper
F1The paper:
- Asks Board Members questions to form the basis for UKEB feedback at the meeting of the Accounting Standards Advisory Forum (ASAF) on 2 December 2025 on two aspects of performance information and two aspects of expected synergy information:
- Performance information – the proposals in the ED to require companies to provide a statement of whether the performance of a business combination is meeting acquisition-date targets.
- Expected synergy information – the population of business combinations required to disclose expected synergy information.
- Expected synergy information and performance information – the proposal in the ED to require companies to disclose the basis of preparation for each.
- Provides the Board with a further update on the IASB's redeliberation of the proposals in the Exposure Draft (ED) Business Combinations—Disclosures, Goodwill and Impairment (BCDGI) at the October 2025 IASB meeting, related aspects of performance information (management approach, time period, and other topics)1 and expected synergy information2 (see Annex 1). The IASB made no tentative decisions at that meeting.
F2A summary of the topics for discussion and the questions for the UKEB, as a member of ASAF, are presented in the paragraphs below3.
F3The UKEB Final Comment Letter (FCL) will be used to supplement any other necessary input.
Background
F4The IASB’s objective for this project is to explore whether, by amending IFRS 3 Business Combinations, and IAS 36 Impairment of Assets, entities can, at a reasonable cost, provide users with more useful information about business combinations. The information should assist users to make better decisions, by helping them to understand and assess:
- the strategic rationale behind an acquisition;
- how the acquired business is performing; and
- whether the acquirer’s management has been effective and efficient in using the entity’s economic resources to acquire the business.
F5A summary of IASB’s redeliberations of the ED and tentative decisions to date can be found in Appendix A of the IASB Staff paper 18 for the October 2025 meeting.
Performance Information and Expected Synergy Information
IASB 30 October 2025 meeting and December 2025 ASAF questions
F6Information on the IASB’s discussion at its October 2025 meeting, where not relevant to the topics to be discussed at the December 2025 ASAF meeting, is included in Annex 1 for noting.
Performance information: Acquisition-date KOTs and subsequent performance
F7Below is a summary of the proposals in the ED for the management approach to providing key objectives and targets (KOTs) for a business combination, and the disclosure of subsequent performance against those KOTs5:
Information about a business combination's performance
What information? Based on information reviewed by an entity’s key management personnel (KMP), disclose:
- KOTs for a business combination
- Subsequent performance against those targets
- Qualitative statement on whether performance of a business combination is meeting or has met management’s expectation*
* Topic for ASAF meeting discussion
For how long? Information required for as long as key management personnel review the performance of that business combination
Additional information required if:
- key management personnel do not start reviewing the performance of a business combination
- KMP stop reviewing the performance of a business combination before the end of the second year after the year of acquisition
F8The ED proposal to require an entity to disclose a qualitative statement on the subsequent performance against acquisition-date KOTs is restricted to a subset of material business combinations, so-called ‘strategic’ business combinations, whereas the ED proposal to require an entity to disclose acquisition-date expected synergy information (covered below) is for all material business combinations.
Qualitative statement of post-acquisition performance vs. acquisition date KOTs
F9In developing the ED, the IASB considered that a qualitative statement, of whether performance of a business combination is meeting acquisition-date expectations, could be particularly useful if the entity has applied the exemption from disclosing quantitative information about its KOTs. In such a situation, actual performance information alone might be insufficient to help users assess the performance of a business combination against that expected on acquisition date.
Illustrative example – business combination objectives and targets, performance updates, and qualitative statement of performance
- An entity discloses its key objectives and targets for a business combination:
- The target for a business combination is to increase revenue from North America by 45% in 3 years.
- In year 1, the entity discloses subsequent performance against its targets:
- revenue from North America increased by 20%; and
- a statement on whether the 20% increase in year 1 is meeting the 3-year 45% target.
Stakeholder feedback
F10Whilst most stakeholders supported the ED proposals, a few respondents said it could be difficult for entities to determine whether performance of a business combination is meeting its KOTs and for auditors to verify that qualitative statement6.
F11The IASB staff think:
- an entity should be able to assess whether actual performance of a business combination is meeting its KOTs (although it might need to apply judgement);
- it might be difficult for auditors to verify the reasonableness of management’s assessment in some situations; and
- users might be able to form their own assessment of actual performance without the statement from management.
F12The IASB staff are also consulting with users on how useful they would find the statement and with audit professionals on the auditability of the statement.
IASB members' initial views
F13At the October 2025 meeting, IASB members emphasised the important of consulting all stakeholder groups (including auditors) to analyse a cost-benefit trade-off of requiring a qualitative statement of whether performance is meeting acquisition-date KOTs. The consultation should include understanding preparer concerns and the usefulness – in particular, whether users might be able to form their own assessment of whether actual performance is meeting KOTs without this statement.
UKEB comment letter
F14The UKEB broadly supported the IASB’s proposals to require disclosure of information about the performance of business combinations, based on the acquirer’s acquisition-date KOTs7, including a qualitative statement of whether the performance of the acquired business is meeting the KOTs set at acquisition-date.
ASAF question
F15The question below will be asked of ASAF members at the 2 December 2025 ASAF meeting.
| Question for the Board |
|---|
| 1. Do the benefits of the qualitative statement disclosing whether actual performance of a business combination is meeting, or has met, its targets, outweigh the costs of requiring it? |
| Please explain why or why not. The IASB would be particularly interested in any feedback on how useful this statement would be to users and how challenging for auditors to verify. |
Statement of basis of preparation of acquisition-date KOTs
Stakeholder feedback
F16Feedback on the ED included:
- KOTs for business combinations might be based on measures not defined in IFRS Accounting Standards (for example, market share or EBITDA).
- A few respondents suggested requiring an entity to disclose the basis of preparation for KOTs (and expected synergy information)8.
F17In the IASB staff’s initial view, requiring an entity to disclose the basis of preparation could:
- inform users of what the KOTs represents (if not defined in IFRS Accounting Standards) or of significant judgements in determining the amounts (for example, allocation of central costs if the KOT is segment operating profit); and
- help mitigate stakeholders’ concerns relating to auditability and audit expectation gap.
F18The IASB staff expect that disclosing the information will not be costly for preparers because management know how they plan to (and subsequently do) measure the achievement of the KOTs determined at the acquisition date.
IASB members' initial views
F19There was strong support from the IASB members for the IASB staff proposal to require companies to disclosure of the basis of preparation for KOTs. Members noted this disclosure was especially important when KOTs are measures not defined in IFRS Accounting Standards (e.g. market-share). The IASB members suggested that without disclosure of the basis of preparation, the information produced will not be meaningful.
1 Papers for the October 2025 IASB meeting related to performance information included IASB Staff Agenda paper 18A, IASB Staff Agenda paper 18B and IASB Staff Agenda Paper 18C. 2 Papers for the October 2025 IASB meeting related to expected synergy information included IASB Staff Agenda Paper 18D. 3 For further details refer to IASB ASAF December 2025 Agenda Paper 6: Aspects of Performance and expected synergy information. 4 The ED also included proposed amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures. 5 Source: Slide 6 of the December 2025 ASAF pack. 6 Agenda Paper 18C to the IASB’s October 2025 meeting analyses respondents’ feedback on this topic. 7 See page 11 of the summary of initial UKEB research findings. 8 See pages 18–23 of the UKEB fourth research paper. 9 See paragraph A105 of the UKEB first research paper. 10 See paragraph B90 and B96 of the UKEB second research paper Statement of Cash Flows: Non-mandatory and Voluntary Cash Flow Disclosures Provided by UK Listed Companies. 11 The Board was last provided an update on the IASB project on the Statement of Cash Flows ad Related Matters in September 2025 – see UKEB meeting 25 September 2025 Agenda paper 7 Appendix B. 12 To support this discussion, the IASB sought views of its investor and preparer consultative groups, Capital Markets Advisory Committee (CMAC) and Global Preparers Forum (GPF) on 5 November 2025. Feedback from that meeting will be reflected in the December 2025 IASB meeting papers. 13 See Agenda Paper 20A of the IASB May 2025 meeting and paragraph 5 of Agenda Paper 20 of the IASB July meeting. 14 See Agenda Paper 20A of the October 2025 IASB meeting. 15 Paragraphs 43–44 of IAS 7 Statement of Cash Flows describes 'Non-cash transactions', whereas 'other non-cash changes' are all other changes in balances that do not result from the use of cash and cash equivalents. 16 For illustrative examples, see slides 6–17 of Agenda Paper 20B of the IASB October meeting. The purpose is only to demonstrate that the IASB staff think there are potential feasible ways in which the IASB would be able to respond to the information needs of users of financial statements. The examples are not recommended solutions. Potential solutions will be proposed in future IASB papers and might be different after further analysis and IASB discussion. 17 For an illustrative example, see slides 6–8 of Agenda Paper 20B of the IASB October meeting. 18 For an illustrative example, see slides 9–11 of Agenda Paper 20B of the IASB October meeting. 19 For an illustrative example, see slides 12–14 of Agenda Paper 20B of the IASB October meeting and slides 15–17 of Agenda Paper 20B of the IASB October meeting for a combined example.
Question for the Board
1 Do the benefits of the qualitative statement disclosing whether actual performance of a business combination is meeting, or has met, its targets, outweigh the costs of requiring it?
Please explain why or why not. The IASB would be particularly interested in any feedback on how useful this statement would be to users and how challenging for auditors to verify.
Statement of basis of preparation of acquisition-date KOTS
Stakeholder feedback
F16 Feedback on the ED included:
- KOTs for business combinations might be based on measures not defined in IFRS Accounting Standards (for example, market share or EBITDA).
- A few respondents suggested requiring an entity to disclose the basis of preparation for KOTs (and expected synergy information)20.
F17 In the IASB staff's initial view, requiring an entity to disclose the basis of preparation could:
- inform users of what the KOTs represents (if not defined in IFRS Accounting Standards) or of significant judgements in determining the amounts (for example, allocation of central costs if the KOT is segment operating profit); and
- help mitigate stakeholders' concerns relating to auditability and audit expectation gap.
F18 The IASB staff expect that disclosing the information will not be costly for preparers because management know how they plan to (and subsequently do) measure the achievement of the KOTs determined at the acquisition date.
IASB members' initial views
F19 There was strong support from the IASB members for the IASB staff proposal to require companies to disclosure of the basis of preparation for KOTs. Members noted this disclosure was especially important when KOTs are measures not defined in IFRS Accounting Standards (e.g. market-share). The IASB members suggested that without disclosure of the basis of preparation, the information produced will not be meaningful and the KOTs could be unambitious, or overly ambitious, depending on management's motivation.
F20 Whilst concerns about information overload and auditability of the basis of preparation were acknowledged, it was also noted that auditors and investors would benefit from understanding how the KOTs were calculated. Some IASB members sought clarification on whether the disclosure of the basis of preparation of KOTs should be made at entity level or segment level, especially in cases of full integration of a business combination.
ASAF question
F21 The question below is to be asked of ASAF members at the 2 December 2025 ASAF meeting.
Question for the Board
2 Would the benefits of requiring an entity to disclose the basis of preparation outweigh the costs of requiring that disclosure for performance information?
Please explain why or why not. The IASB would be particularly interested in any feedback on the potential costs of providing this information.
[Note: a similar question is asked later in this paper, in relation to the basis of preparation of acquisition-date expected synergy information]
Expected synergy information
F22 The ED proposed requiring an entity to:
- describe expected synergies from a business combination by category (for example, revenue synergies, cost synergies and each other type of synergy);
- disclose for each category of synergies:
- the estimated amounts or range of amounts of the expected synergies;
- the estimated costs or range of costs to achieve these synergies; and
- the time from which the benefits expected from the synergies are expected to start and how long they will last.
F23 Most respondents to the ED disagreed with the proposed requirements to disclose expected synergy information for reasons such as auditability and audit expectations gap, conceptual reasons, monetary costs, commercial sensitivity and litigation risk arising from disclosing forward looking information.
Population of business combinations for which disclosure of expected synergy information should be provided
ED proposals
F24 The ED proposed requiring an entity to disclose, for acquisition-date only, expected synergy information for all material business combinations, whereas performance information (KOTs covered earlier in this paper) is required to be disclosed on both acquisition-date subsequently, but is required for only a subset of 'strategic' business combinations.
F25 An entity would be required to disclose expected synergy information:
- for each acquisition that occurs during a reporting period; and
- in aggregate for individually immaterial business combinations that are material collectively.
Stakeholder feedback – restricting the population of business combinations
F26 Disclosure only if goodwill is recognised – IFRS 3 Business Combinations identifies expected synergies as a component of goodwill. A few respondents requested clarification on whether to disclose synergies management expects to derive from all business combinations, or only business combinations resulting in goodwill being recognised. Respondents said an entity might, for example, not recognise goodwill in a bargain purchase business combination, but may still expect synergies from that business combination. The IASB staff think expected synergy information provides information about the acquisition price, which is reflected in the financial statements through assets and liabilities including goodwill. They think in most business combinations, expected synergies would be reflected in recognised goodwill and, while possible, it is unlikely for an entity to expect synergies in a bargain purchase.
F27 Strategic business combinations only – some respondents, particularly preparers and preparer groups suggested requiring expected synergy information only for strategic business combinations. The IASB staff acknowledge that such a restriction of the population would impose less costs on preparers, although in applying the management approach21, they think that whilst the information would be available, preparers may incur costs as a result of concerns such as auditability, litigation risk or commercial sensitivity.
F28 Individually immaterial business combinations – for some information about business combinations (for example, the purchase consideration and combined entity information), entities disclose aggregated information for individually immaterial business combinations. The IASB staff initial view was to not require entities to disclose aggregated expected synergy information for individually immaterial business combinations because:
- expected synergy information would follow a management approach; and
- the usefulness would depend on what information is available–if expected synergy information is not available for all individually immaterial business combinations, the resulting disclosure of aggregate information would be less useful.
IASB member's initial views
F29 At the October 2025 IASB meeting members made the following observations:
- Disclosure only if goodwill is recognised – IASB members argued that expected synergies still exist in scenarios where a bargain purchase is recognised, and hence the consultation should not be limited. The staff agreed to consult further with investors on this suggested restriction of population.
- Strategic business combinations only – in response to the staff view that users might not find expected synergy information for all material business combinations, as useful as expected synergy information for only a smaller subset of strategic business combinations, IASB members argued that the cost- benefit of providing this information should be analysed further. The staff noted that this aspect would be consulted on.
- Individually immaterial business combinations – IASB members did not agree with the staff suggestions to amend the ED proposal, to no longer require entities to disclose expected synergy information for individually immaterial business combinations, just because the staff think the usefulness of the information may be limited. IASB members' concerns were based on feedback received from investors, relating to serial acquisitions, i.e. where investors acquire many individually immaterial acquisitions; members considered that expected synergy information might be the only information which investors receive, and hence this information is needed by them.
UKEB comment letter
F30 The UKEB supports the new disclosure requirements in relation to the nature, timing and amount of expected synergies from a business combination, required for all material business combinations, as it provides users with a better understanding of why an entity paid the price it did for the business combination. The UKEB made no comment on restricting the population of business combinations that this disclosure relates to.
F31 However, the UKEB did suggest that the IASB clarifies that the management approach applied to quantitative information on expected synergies does not apply when the synergies are not part of management's rationale for the acquisition, and that quantitative information on expected synergies is not expected to be prepared solely for the purpose of disclosing in the financial statements22.
ASAF questions
F32 The questions below will be asked of ASAF members at the 2 December 2025 meeting, in relation to the population of business combinations for which disclosure of expected synergy information should be provided.
Questions for the Board
3 Should entities only be required to disclose expected synergy information for business combinations for which they have recognised goodwill?
The IASB would be interested in any feedback on how often entities would expect synergies for business combinations which do not result in recognised goodwill.
4 Should entities be required to disclose expected synergy information for all material business combinations or only strategic business combinations?
5 Should entities be required to disclose expected synergy information in aggregate for individually immaterial business combinations? The aggregated information would only include business combinations for which the entity considered that information when agreeing the price for the business combination.
Please explain why or why not. The IASB would be interested in any feedback on how useful this information would be to users.
Statement of basis of preparation of expected synergy information
Stakeholder feedback
F33 Feedback on the ED included:
- 'Synergy' is not defined, so there could be diversity in how entities calculate the information (for example, financing synergies or hypothetical costs that would have been incurred if the acquirer decided to enter a new market itself rather than by acquisition).
- A few respondents suggested requiring an entity to disclose the basis of preparation for expected synergy information (and KOTs)20.
F34 The IASB staff's view is that the IASB should not define the term 'synergy'.
F35 In the IASB staff's initial view, requiring an entity to disclose the basis of preparation could help mitigate stakeholders' concerns relating to auditability and audit expectation gap. The IASB staff expect that disclosing the information will not be costly for preparers because management know how they measured expected synergies determined at the acquisition date.
F36 The IASB staff are consulting:
- with preparers to understand whether they might have concerns with disclosing this information; and
- with audit professionals to understand whether this information could mitigate their concerns relating to auditability and audit expectation gap.
IASB member's initial views
F37 At the October 2025 meeting, IASB members supported further consultation on the stakeholder proposal to require a company to disclose the basis on which acquisition date expected synergy information (and KOTs) have been prepared.
ASAF question
F38 The question below will be asked of ASAF members at the 2 December 2025 ASAF meeting.
Question for the Board
6 Would the benefits of requiring an entity to disclose the basis of preparation outweigh the costs of requiring that disclosure for expected synergy information?
Please explain why or why not. The IASB would be particularly interested in any feedback on the potential costs of providing this information.
[Note: a similar question is asked earlier in this paper, in relation to the basis of preparation of acquisition-date KOTs]
Next steps
F39 The IASB will continue redeliberating the proposals over the next few months, in line with the redeliberation plan outlined in Agenda Paper 18G for the IASB's January 2025 meeting.
F40 The UKEB Secretariat will continue to monitor the IASB's redeliberation and tentative decisions and will provide the Board with updates in due course.
Annex 1: For noting – IASB meeting October 2025
F41 The following paragraphs provide the Board with an update on topics relating to performance information and expected synergy information discussed at the October 2025 IASB meeting, for which no further consultation is being sought from ASAF members at the December 2025 ASAF meeting.
Performance information: Acquisition-date KOTs and subsequent performance
Retaining the core time period for disclosing performance information and disclosures requirements within that time period
F42 At the October 2025 meeting, IASB members expressed mixed views on the ED proposals to require disclosure of performance information against acquisition-date KOTs for as long as the entity's KMP continue to review whether the objectives for a business combination are being met (paragraph B67B of the ED)23.
F43 The IASB staff explained they did not see the need for an end date, as there is a natural end to management's review of performance information against acquisition-date targets, since those targets become irrelevant or are integrated into business-as-usual. However, some IASB members suggested the timeline could lead to indefinite disclosures, and therefore costly, and proposed there should be time limited. It was acknowledged that any fixed period would be arbitrary, so there was a suggestion to explore how long entities genuinely monitor acquisition targets post-transaction.
F44 Members expressed concerns about the complexity of the requirements, and the need for clarity in drafting the time period requirements. For example, to clarify that the disclosure requirement in paragraph B67B(a) is applicable not only in the year of acquisition but also in subsequent reporting periods. One member proposed requiring entities to explicitly state if they plan to review targets in future periods, even if not currently doing so.
F45 The ED did not include specific disclosure requirements in some situations24, but the IASB staff think no specific disclosure requirements are necessary for those situations.
Retaining a management approach for disclosing performance information and the appropriate level of management
F46 At the October 2025 meeting, IASB members generally supported retaining the management approach described in the ED. This requires disclosure of acquisition-date KOTs and their subsequent achievement, based on the information reviewed by the entity's Key Management Personnel (KMP) as defined in IAS 24. They thought this appropriately balances the usefulness of information and with cost considerations.
F47 They noted their preference for using KMP as the reference level, as they thought this provides alignment with existing standards (e.g. IAS 24). Some concerns were raised about the boundaries of financial statements, especially regarding non-financial targets. It was concluded that there should be clear articulation of the rationale and alternative views in the Basis for Conclusions.
F48 Consistent with this view, in its comment letter, the UKEB supported the management approach and considered that KMP is the appropriate level of management reviewing the information that should be disclosed.
Other remaining feedback on performance information
F49 The IASB staff's initial view is to make no changes to the proposals regarding the integration of an acquiree, or most clarification requests, and other suggestions.
Expected synergy information
Other ED proposals for expected synergy information
F50 During the meeting, there was strong support from IASB members for the IASB staff suggestion to clarify the ED proposals to require disclosure of expected synergies, only if the entity considered that expected synergy information when agreeing the acquisition price for that business combination.
F51 IASB members also debated whether expected synergy disclosures should be updated post-acquisition, but the consensus was not to require updates, since voluntary disclosures can be made if considered useful to users. IASB members also called for clearer definitions and scope of the expected synergy disclosures, recognising jurisdictional and cultural differences in disclosure practices.
F52 The staff's initial view is to retain other proposals in the ED related to expected synergy information25. In the IASB staff's view, no changes are needed to the proposals in respect of feedback on the integration of an acquiree or other requests for clarification or suggestions from stakeholders.
Appendix G: Rate-regulated Activities
Project Stage
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
|---|---|---|---|---|---|---|---|
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB project page UKEB Final Comment Letter
Background
G1 After completing their redeliberations in July 2024 the IASB gave the staff permission to begin the balloting process. An external editorial review draft of the prospective IFRS Accounting Standard Regulatory Assets and Regulatory Liabilities ('the Review Draft') was made available in June 2025 to selected stakeholders for their comment. The UKEB submitted feedback on the Review Draft to the IASB in July 2025.
G2 The IASB met on 30 October 2025 to discuss sweep issues identified during the balloting process for the prospective IFRS Accounting Standard Regulatory Assets and Regulatory Liabilities ('prospective Accounting Standard'). At this meeting, the IASB discussed two staff papers that analysed comments received on the Review Draft, namely:
- Agenda paper 9A26 sets out the staff analysis and recommendations on the treatment of inflation adjustments to an entity's regulatory capital base (RCB) ('the inflation adjustment').
- Agenda paper 9B27 sets out the staff analysis and recommendations on the recognition requirements related to a direct relationship between an entity's RCB and its property, plant and equipment (PPE).
G3 The purpose of this paper is to provide an overview of the IASB's tentative decisions, focusing firstly on Paper 9B and secondly on Paper 9A. There are two questions for the Board in this paper.
Agenda Paper 9B: Recognition conditions
G4 The IASB paper analyses comments received on the Review Draft on the recognition requirements related to a direct relationship between an entity's RCB and its PPE and provides the following information:
- A summary of the proposed revisions to the drafting of the requirements.
- The defining feature of a direct relationship, indicators of a direct relationship and allowed presumption.
- The level at which a direct relationship with depreciable or amortisable assets must be determined.
- The reassessment of a direct relationship.
G5 Appendix A of the IASB paper provides a summary of the feedback on the Review Draft and the IASB staff response. Appendix B provides the proposed rewording of the recognition requirements related to the direct relationship.
G6 The IASB tentatively agreed the following revisions to the drafting of the requirements in the final Standard:
- Clarify the definition of a direct relationship between an entity's RCB and an underlying item by redefining it as the ability to track, by amount and reporting period, how amounts arising from the underlying item are compensated or charged for by regulatory depreciation.
- Reclassifying previous defining features of a direct relationship as indicators. The draft wording includes two indicators in paragraph RB8 of the paper, namely:
- items (or classes) in the RCB are sufficiently similar to the items (or classes) determined in accordance with IFRS Accounting Standards, for the entity to be able to track differences between items or between these classes; and
- the regulator determines an amount of regulatory depreciation based on the depreciation or amortisation expense determined applying IFRS Accounting Standards.
- Permit an entity to presume there is no direct relationship between its RCB and its depreciable or amortisable assets if the indicators in (b) above are not present.
- Require an entity to determine whether its RCB and its depreciable or amortisable assets have a direct relationship at the level at which the entity can track how amounts are compensated or charged for by regulatory depreciation, with the upper limit being the asset class level determined in accordance with IFRS Accounting Standards.
- Require an entity:
- to reassess whether there is a direct relationship between the RCB and an underlying item when there is a change in facts or circumstances or new information (for example, a change in a regulatory agreement) that might alter that relationship; and
- to disclose any change to or from such a direct relationship, and the reason for the change.
G7 With respect to the indicators referenced in paragraph G6(b) above, paragraph RB5 in the IASB paper states:
"Paragraphs RB8-RB10 set out some indicators of whether or not a regulatory capital base has a direct relationship with an underlying item or items. These indicators are not exhaustive. An entity might give more weight to some indicators than other in determining whether its regulatory capital base has a direct relationship with an underlying item or items. Nonetheless, an entity is permitted to presume there is no direct relationship with depreciable or amortisable assets if neither of the indicators described in paragraph RB8 exist.”
G8 It therefore seems that the decision of whether an entity's RCB has a direct relationship or no direct relationship with an underlying item or items in the RCB is a matter of judgement.
IASB members' comments
G9 Many IASB members commented that the proposed changes are mainly drafting changes with some members commenting that the clarifications are a significant improvement. One member noted that the proposed changes achieve a good balance between an entity's ability to track and the costs-benefits of tracking.
G10 Other comments by IASB members were:
- It would be important to set out clearly in the requirements that an entity's ability to track, not just the nature of the entity's regulatory agreement, could affect the entity's ability to redefine the relationship between its PPE and RCB.
- The final Standard should make it clear that it is not just assets acquired in the future that this tracking would apply to, but that it could also apply to existing assets.
UKEB Secretariat view
G11 The IASB tentative decisions address, or propose improvements to, a number of areas of concern raised by UKEB Secretariat on the Review Draft. The proposed changes should improve the structure and coherence of the draft Standard. They should ensure that the requirements are principles-based and allow entities to reflect the underlying substance of the assets, liabilities and revenues, expenses arising from the regulatory agreement.
G12 The UKEB Secretariat's view on the expected effect of these tentative decisions is:
- The expected effect of these tentative decisions on UK entities will vary between entities, based on their ability to track at the class of asset level required by the IASB.
- UK entities may be able to track adjustments to 'components' of the RCB by year, on a prospective basis. While existing systems may not allow such tracking and monitoring, we believe that for some entities such an approach can be operationalised prospectively.
- Whether this 'component' approach could permit UK entities to assess that part of the RCB has a 'direct relationship' will depend upon the final drafting of the Standard, and further assessment by UK regulated entities.
- We intend to continue to monitor developments and will ensure the Board is updated on a timely basis as the draft Standard progresses towards publication. We will also monitor developments in UK regulation.
Question for the Board
1 What are Board members' views on the IASB tentative decisions that the definition of a direct relationship is amended by:
- Redefining it as the ability to track amounts by period and item through regulatory depreciation?
- Reclassifying previous defining features of a direct relationship as indicators only?
Agenda Paper 9A: Inflation adjustments to the RCB
G13 This paper analyses comments the IASB received on the nature and treatment in the Review Draft of inflation adjustments to an entity's RCB. The paper also covers recommendations on the disclosure requirements relating to the inflation adjustment.
G14 The IASB paper set out two views relating to the inflation adjustment to the RCB:
- View 1: The Review Draft described the inflation adjustment as creating a difference in timing that meets the definition of a regulatory asset. The rationale for this treatment is that it forms part of the return on capital for the period for entities subject to a real return. However, the Review Draft prohibited recognition of regulatory assets for such differences in timing for all entities due to cost-benefit considerations.
- View 2: Based on the analysis of feedback from stakeholders and IASB members, the IASB staff recommended that the IASB instead reflect the inflation adjustment as a measurement difference in the final Standard.
G15 During the meeting, the IASB staff stated that, since the papers were published, they reconsidered their recommendation and concluded that treating the inflation adjustment as a measurement difference (View 2) would add complexity. The staff also noted that no IASB member supported recognition of the inflation as a regulatory asset (View 1).
G16 The staff, therefore, decided to revise their recommendation, and all IASB members agreed that the final Standard should:
- not specify whether the inflation adjustment is a difference in timing or a measurement difference; and
- require entities using the real model to recognise the inflation adjustment to RCB in the period it is recovered.
G17 This revised view therefore retains the accounting outcome in the Review Draft that entities will not be permitted or required to recognise the inflation adjustment to the RCB as a regulatory asset. However, we currently expect the final Standard will remain silent on whether inflation adjustments to the RCB meet the definition of a regulatory asset.
G18 IASB members noted the importance of the Basis for Conclusions explaining the rationale for not labelling the inflation adjustment as a difference in timing or measurement difference. While IASB members held different views on the nature of the inflation adjustment to RCB, they were in agreement that the costs of recognising such items would exceed the benefits.
Requiring additional disclosures relating to the inflation adjustment
G19 One IASB member supported additional disclosures to provide relevant information to investors. However, other IASB members noted that the removal of View 1 and View 2 provides even less basis for requiring disclosures, as views differ on whether there is an unrecognised regulatory asset or not. The Chair noted that entities could provide voluntary disclosures if the information on the inflation adjustment is considered to be material.
G20 11 of the 12 IASB members voted in favour of the staff recommendation that no additional disclosure requirements relating to the inflation adjustment to RCB should be included in the final Standard.
G21 The UKEB Secretariat notes that if the IASB's tentative decisions on Paper 9B discussed in this paper enable entities to recognise regulatory assets or regulatory liabilities arising from 'components' of the RCB, then entities may wish to provide their estimates of the impact of inflation via alternative performance measures or management-defined performance measures to provide a fuller picture to their investors.
Question for the Board
2 What are Board members' views on the IASB tentative decisions that:
- The inflation adjustment will not be labelled as a difference in timing or as a measurement difference?
- Entities using the real model will recognise the inflation adjustment to RCB in the period it is recovered?
- Requiring no specific disclosure requirement for the inflation adjustment to RCB?
Next steps
G22 The IASB staff will continue the drafting and balloting process. There is currently no indication that any further sweep issues are expected to be considered in the near future. The IASB work plan states that a final Standard is expected to be published in Q2 2026. The UKEB Secretariat will continue to monitor the IASB's project.
Appendix H: Intangible Assets
Project Stage
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
|---|---|---|---|---|---|---|---|
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB project page
Purpose of this paper
H1 This paper provides Board members with an overview of the key messages to be conveyed in response to the IASB staff questions for the Accounting Standards Advisory Forum (ASAF) meeting in December 2025. The key messages have been developed from previous UKEB research and Board discussions
H2 On 1 December 2025, the IASB will seek ASAF members' views on what they have heard from users in their jurisdiction about:
- their information needs in relation to information about recognised and unrecognised intangible assets and expenditure associated with them, in particular whether and how those needs differ by sectors or type of intangible asset; and
- any specific information needs related to newer types of intangible assets and new ways of using them.
Background
H3 Following the Third Agenda Consultation in 2022, the IASB added a project on intangible assets to its research pipeline to comprehensively review the requirements in IAS 38 Intangible Assets. The IASB commenced the project in April 2024.
H4 In anticipation of an IASB project on intangible assets, the UKEB initiated a research project focused on understanding UK stakeholders' views on the accounting for intangibles and gathering evidence about the UK intangibles landscape. To date, the UKEB has published three reports28, 29, 30.
H5 In October 2025 the UKEB initiated new research to complement the IASB's current work, focusing on understanding what information about recognised and unrecognised intangible assets, including expenditure associated with them users would find useful. It would also consider preparer views on that information.
H6 In previous discussions with the IASB (including the March and October 2025 ASAF meetings) the UKEB emphasised the importance of an approach that would address stakeholder feedback focusing on underpinning principles of the standard, rather than developing bespoke accounting for specific types of assets. A principles-based approach is preferred as this is most likely to provide solutions that are future proofed.
H7 Consistent with the IASB's findings, UK users have previously said:
- They need high-quality, comparable information and would prefer that to be in the financial statements and notes, rather than on relying on other sources.
- That while current financial statement information is 'very or extremely' useful and intangibles make up a growing proportion of the economic resources, the accounting standards have not kept pace with the rise of new technology.
H8 At the December 2025 ASAF meeting there is a 90-minute session scheduled on the IASB's intangible assets project. The focus of the session is on the IASB's second initial research stream—information needs of users of financial statements. The IASB is asking ASAF member what they have heard from users in their jurisdiction about:
- current sources of information;
- improvements to information in financial statements; and
- modernising the Standard.
20 Agenda Paper 18A to the IASB’s July 2025 meeting, Agenda Paper 18C to the IASB’s October 2025 meeting and Agenda Paper 18D to the IASB’s October 2025 meeting analyses the suggestion to disclose the basis of preparation. 21 Appendix A of Agenda Paper 18D for the IASB’s October 2025 meeting covers the IASB staff analysis on the management approach. 22 See paragraph A41 of the UKEB Final Comment Letter in response to the ED, published on 19 July 2024. 23 Per paragraph B67B of the ED, if an entity’s KMP:
- do not start reviewing, and do not plan to review, the performance of a KOT, the entity would be required to disclose that fact and the reasons for not doing so (B67B(a));
- stop reviewing the performance of a KOT during the two-year period, the entity would be required to disclose that fact and the reasons it stopped doing so (B67B(b)); and
- have stopped reviewing the performance of a KOT but still receive information about the metric that was originally used to measure the achievement of that KOT, the entity would be required to disclose information about the metric during the two-year period (B67B(c)).
24 Explained in Appendix A of IASB Staff paper 18B for the October 2025 meeting. 25 The IASB staff propose to retain the proposed requirements to disclose:
- expected synergies by category, with an estimated amount or range of amounts;
- the estimated costs or range of costs to achieve synergies; and
- the time from which the expected benefits from the synergies are expected to start and how long they are expected to last.
26 IASB Agenda Paper 9A - October 2025. 27 IASB Agenda Paper 9B – October 2025. 28 Accounting for Intangibles: UK Stakeholders' Views (March 2023) 29 Accounting for Intangibles: A Quantitative Analysis of UK Financial Reports and a March 2025 update 30 Accounting for Intangibles: A survey of users' views
accounting for intangibles and gathering evidence about the UK intangibles landscape. To date, the UKEB has published three reports [^31], [^32], [^33].
H5 In October 2025 the UKEB initiated new research to complement the IASB's current work, focusing on understanding what information about recognised and unrecognised intangible assets, including expenditure associated with them users would find useful. It would also consider preparer views on that information.
H6 In previous discussions with the IASB (including the March and October 2025 ASAF meetings) the UKEB emphasised the importance of an approach that would address stakeholder feedback focusing on underpinning principles of the standard, rather than developing bespoke accounting for specific types of assets. A principles-based approach is preferred as this is most likely to provide solutions that are future proofed.
H7 Consistent with the IASB's findings, UK users have previously said:
- They need high-quality, comparable information and would prefer that to be in the financial statements and notes, rather than on relying on other sources.
- That while current financial statement information is ‘very or extremely’ useful and intangibles make up a growing proportion of the economic resources, the accounting standards have not kept pace with the rise of new technology.
H8 At the December 2025 ASAF meeting there is a 90-minute session scheduled on the IASB's intangible assets project. The focus of the session is on the IASB's second initial research stream—information needs of users of financial statements. The IASB is asking ASAF member what they have heard from users in their jurisdiction about:
- current sources of information;
- improvements to information in financial statements; and
- modernising the Standard.
User information needs related to intangible assets – Current sources of information
H9 The questions for ASAF members related to current sources of information are:
| 1. | If users in your jurisdiction mentioned a significant variation in the level of information in annual reports about intangible assets, for which sectors / asset types are users most / least satisfied with the information provided by companies and why? |
|---|---|
| 2. | Do our initial findings on information currently provided by companies reflect the experience of users in your jurisdiction? Where do users currently get most of the information they need to understand and value a company's intangible activity from? What role do the financial statements play in providing the information users need today? |
UKEB Key messages
H10 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- There is a general dissatisfaction with the level of information provided in annual reports about both recognised and unrecognised intangibles. Because “intangibles” covers such a wide range of assets, it is difficult to identify sectors, or indeed types of assets, that particularly stand out. The most cited issue related to the differences in accounting between internally generated and acquired intangibles.
- The issues identified by the IASB are consistent with the UKEB's own research. UK stakeholders are concerned about both the limited information on intangibles, and the lack of granularity of information when it is available. They would also like forward looking information as well as better connectivity between the narrative and financial sections of the annual report.
- In addition to the financial statements, users get information on intangibles from a range of sources, including the front of the annual report, other company sources and analyst reports. However, UKEB research indicates that UK users prefer to see information on intangibles in the financial statements; they value having the information audited.
User information needs related to intangible assets – Improvements to information in financial statements
H11 The questions for ASAF members related to improvements to information in financial statements are:
| 3. | If users in your jurisdiction mentioned a lack of information that significantly hinders their analysis, what information about intangible assets is missing? Did they provide any suggestions on what the IASB could do to improve the usefulness of information about intangible assets in financial statements? |
|---|---|
| 4. | Is there information in the financial statements that users find unhelpful for their analysis or information that they ignore—for example, is the distinction between capitalised development costs and research expenses helpful, unhelpful or of little interest? |
UKEB Key messages
H12 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- UK users are looking for a range of information on intangibles. While users appear reluctant to recognise more intangibles on companies' balance sheets, the information they want is often that captured by traditional accrual accounting. They want information on what has been spent, the expected benefits, whether those benefits are still likely to be received and the period over which benefits will be received by the entity.
- Specific assets they identified that they would like more granular information about include:
- Internally generated product and software development, as well as research.
- Purchased intellectual property, brands/trademarks/customer lists, and software.
- Emerging intangibles particularly emissions certificates and cryptoassets.
- Many users identified comparability as a significant issue. Differences between IFRS 3 Business Combinations and IAS 38 make comparing companies that grow organically and those that grow through acquisition difficult to compare. Also, different approaches to recognition of development assets leads to diversity in practice.
- Developing clear principles that apply to broad categories of intangibles, rather than developing rules applying to specific types of intangibles is most likely to improve that accounting for intangibles and help users better understand company financial statements.
Information needs related to newer types of intangible assets and new ways of using them – Modernising the Standard
H13 The questions for ASAF members related to improvements to information in financial statements are:
| 5. | Did users in your jurisdiction identify significant deficiencies in information provided by companies about newer types of intangible assets and new ways of using them such as cloud computing arrangements, agile software development, AI and data resources? If so, did they have any suggestions on what the IASB could do to improve the usefulness of information about newer types of intangible assets in financial statements? |
UKEB Key messages
H14 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- UK users are concerned about the accounting for emerging (i.e. newer types) intangibles and want improvements to accounting standards to ensure better information is provided about these items. However, they spoke primarily about emissions trading schemes, cryptoassets, and to a lesser extent data and AI.
- The recognition and measurement specified in IAS 38 fails to capture the economics of many intangibles, especially internally generated ones including the new types of intangibles such as AI, algorithms and big data.
- Given the pace of innovation, interviewees emphasised the importance of identifying underlying principles with wide applicability to all intangibles, rather than focusing on specific requirements for specific types of intangibles.
Appendix I: Business Combinations Under Common Control
| Project Stage | |||||||
|---|---|---|---|---|---|---|---|
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
IASB Next Milestone: n/a
Background
I1 In November 2020 the IASB published its Discussion Paper Business Combinations Under Common Control (BCUCC). This paper proposed reporting requirements for a receiving entity that would reduce diversity in practice and provide greater transparency for the reporting of BCUCC.
I2 In November 2023, having considered the feedback received on the Discussion Paper, the IASB decided not to develop requirements for the reporting of BCUCC and discontinued work on the project.
I3 At the December 2025 ASAF meeting the Italian national standard setter Organismo Italiano di Contabilita (OIC) will present their work on BCUCC in their jurisdiction.
I4 To prepare for the discussion following that presentation the Secretariat wish to confirm with the Board that the views expressed in the UKEB's BCUCC Final Comment Letter remain the relevant UK talking points on this topic.
The UKEB 2021 comment letter
I5 The UKEB comment letter of 26 August 2021 highlighted the following key messages:
- The UKEB generally supported the proposals noting they would reduce diversity in accounting practice, improve transparency and lead to greater consistency between financial statements.
- We observed that the proposed proportionate approach, where the simpler book value method is required in situations where non-controlling shareholders are not affected, will reduce complexity and cost
- We recommended that entities that qualify for the book value method should have an option to use the acquisition method.
- We recommended that when considering the valuations to use for the book value method, the values recorded by the parent or “seller” company should also be permitted if they provide more relevant information.
- We expressed concern about practical issues in operationalising the proposed non-controlling shareholder exemption, based on relevant FRC experiences with the FRS101 framework.
| Question for the Board | |
|---|---|
| 1. | Do Board members agree the key messages summarised above remain the UKEB position on Business Combinations Under Common Control, for the purpose of discussion at the December 2025 ASAF meeting? |
Next steps
I6 The UKEB will participate in discussions at the 2025 ASAF meeting, confirming the views previously expressed by the UKEB (subject to any feedback received at this meeting).
I7 We do not anticipate further work for the UKEB on this topic.
Appendix J: Equity Method
| Project Stage | |||||||
|---|---|---|---|---|---|---|---|
| IASB | Research / Pipeline | Discussion paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB Final Comment Letter (published 16 December 2024)
Purpose of this paper
J1 The paper provides the Board with an update on the IASB's redeliberation, at its September and October 2025 meetings, of the proposals in the Exposure Draft (ED) Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) on:
- scope of the project—consideration of additional application questions;
- changes in an investor's ownership interest—purchase of an additional interest;
- acquisition-related costs; and
- transactions with associates—consideration of possible earnings management and enhancing disclosures (or guidance).
Background
J2 The IASB's objective for this project is to reduce diversity in practice by answering application questions on the equity method of accounting and to improve the understandability of IAS 28 Investments in Associates and Joint Ventures. The ED published by the IASB, in September 2024, aimed to:
- clarify and add to the requirements in IAS 28 to answer application questions about how to apply the equity method of accounting;
- reorder the requirements in a more logical and consistent way to help companies with the application of the Standard i.e. improve the understandability; and
- improve the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities and IAS 27 Separate Financial Statements to complement the proposed amendments to IAS 28.
J3 The UKEB undertook a ‘light touch’ approach in responding to the ED [^34] and is not aware of pervasive or material concerns for the UK arising from the proposals. Therefore, the UKEB supports the proposals in the ED.
J4 In June 2025, the IASB discussed feedback received on its Exposure Draft, but it was not asked to make decisions at that meeting. The Board received an update at its September 2025 meeting [^35].
Scope of the project—consideration of additional application questions
J5 The IASB met, on 23 September 2025, to start redeliberating the proposals in the ED.
J6 At that meeting, the IASB considered whether to add the following three further application questions to the scope of the project, that were suggested by stakeholders in responding to the ED. Set out below is a table with the application questions and the IASB's tentative decisions:
| Application questions suggested by respondents | Added to project scope? | IASB's rationale |
|---|---|---|
| How does an investor recognise acquisition-related costs when applying the equity method? | ✅ | The question meets the criteria the IASB used to select application questions for this project e.g. the uncertainty is unresolved because:
|
| Which entities qualify to use the ‘fair value’ option in paragraphs 18–19 of IAS 28? | ❌ | While the IASB decided not to add to the scope of the project this application question, it will explore whether to clarify these paragraphs, which permit specified entities to measure investments within the scope of the Standard at fair value through profit or loss [^36]. |
| Does the requirements in IAS 28 or other IFRS Accounting Standards apply to an associate on obtaining significant influence over an associate that does not constitute a business? | ❌ | It may not be simple to find a solution in a timely manner. The IASB might need to assess whether IAS 28 should introduce different requirements for associates that do not constitute a business, and what these different requirements should be. |
J7 A summary of background information and tentative decisions on the topics discussed at the IASB's September and October 2025 meetings, is presented in Annex 1.
Next steps
J8 The IASB will continue redeliberating the proposals over the next few months, in line with the redeliberation plan outlined in Agenda Paper 13 for the IASB's June 2025 meeting.
J9 The UKEB Secretariat will continue to monitor the IASB's redeliberation and tentative decisions and will provide the Board with updates in due course.
Annex 1: IASB's tentative decisions - September and October 2025
| 1) Changes in an investor's ownership interest—Purchase of an additional interest |
|---|
| Current requirements |
| No current requirements in IAS 28. |
| Exposure Draft proposals |
| The ED proposed that an investor would: |
|
| UKEB Comment Letter |
| The UKEB supported the ED proposal. |
| IASB tentative decisions |
| In considering the feedback on the ED proposal, the IASB decided: |
|
| 2) Acquisition-related costs |
|---|
| Current requirements |
| No current requirements in IAS 28. |
| Exposure Draft proposals |
| The ED did not include proposed requirements relating to acquisition-related costs. |
| UKEB Comment Letter |
| N/A. |
| IASB tentative decisions |
| The IASB tentatively decided to require acquisition-related costs incurred by an investor or joint venturer: |
|
| The IASB also tentatively decided to require an investor or joint venturer to apply the requirements prospectively from the transition date. |
| 3) Transactions with associates |
|---|
| Current requirements |
| Paragraph 28 of IAS 28 requires an investor to recognise gains or losses resulting from transactions with an associate only to the extent of the unrelated investors' interests in the associate. That requirement applies to both downstream transactions (such as a sale or contribution of assets from an investor to an associate) and upstream transactions (such as a sale of assets from an associate to an investor). |
| Exposure Draft proposals |
| The ED proposed requiring an investor: |
|
| UKEB Comment Letter |
| The UKEB supported the IASB proposed amendment. |
| IASB tentative decisions |
| In considering the feedback on the proposal to recognise in full gains or losses resulting from all transactions with associates and joint ventures, the IASB decided to undertake further work: |
|
Appendix K: List of IASB projects
This Appendix provides a list of all active IASB projects [^37], including links to the IASB project page and where relevant, to the UKEB project page and any UKEB projects or comment letters. Items highlighted in grey are changed from the last report.
| List of IASB projects | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- This section aims to describe how to perform the next step of the PDF to markdown conversion process, focusing on the content of the document. The output should be strictly the markdown conversion as requested.
The page header/footer contains "OFFICIAL - PUBLIC", "UKEB" logo, "UK Endorsement Board", "20 November 2025", "Agenda Paper 7: Appendix H/I/J/K" and page numbers. These should be omitted as per instructions. The footnotes in this chunk are numbered 1, 2, 3 on page 1 (PDF page 45). These should be renumbered to continue the previous chunk's footnote sequence. The previous chunk ended with footnote
- So these will be 31, 32, 33. Footnotes 1, 2 on PDF page 52 (my page 8) will become 34, 35. Footnote 3 on PDF page 53 (my page 9) will become 36. Footnote 1 on PDF page 57 (my page 13) will become 37.
The logo is "UKEB logo, the UK Endorsement Board name and stylized acronym UKEB". This is present in the IMAGE REPORT as "Page 68: Logo of the UK Endorsement Board, featuring its name and stylized acronym UKEB. URL: https://media.endorsement-board.uk/images/page_1_img_0_sCpQ6RY.original.png". I will use  for any instance of the UKEB logo. However, the instructions say "Skip only purely decorative elements (page borders, background graphics, etc.)" and "Remove any running headers, footers, and page numbers". The UKEB logo appears in the running header. So, it should be omitted.
Let's carefully check the heading hierarchy.
The document starts with a continuation of text, then H-numbered paragraphs (H5, H6, H7, H8).
Then User information needs related to intangible assets – Current sources of information. This seems like a new H2 section.
Then UKEB Key messages is a subsection of the above, so H3.
Then User information needs related to intangible assets – Improvements to information in financial statements is another H2.
Then UKEB Key messages is a subsection (H3).
Then Information needs related to newer types of intangible assets and new ways of using them – Modernising the Standard is another H2.
Then UKEB Key messages (H3).
Then Appendix I: Business Combinations Under Common Control. This is a major section, so H2.
Background is a subsection (H3).
The UKEB 2021 comment letter is a subsection (H3).
Next steps is a subsection (H3).
Then Appendix J: Equity Method. Another H2.
Purpose of this paper is H3.
Background is H3.
Scope of the project—consideration of additional application questions is H3.
Next steps is H3.
Annex 1: IASB's tentative decisions - September and October 2025 is H3.
Then Appendix K: List of IASB projects. Another H2.
The body text follows.
The section "Disclaimer" at the end should be a separate H2, as per instruction This output section will contain an important notice, disclaimer or other specific content you MUST include..
The links should be explicit.
- Final Comment Letter on page 5 (PDF 49): [Final Comment Letter](https://www.endorsement-board.uk/final-comment-letter-on-business-combinations-under-common-control)
- UKEB project page on page 7 (PDF 51): [UKEB project page](https://www.endorsement-board.uk/projects/equity-method)
- UKEB Final Comment Letter on page 7 (PDF 51): [UKEB Final Comment Letter](https://www.endorsement-board.uk/comment-letters/equity-method-of-accounting-ias-28-investments-in-associates-and-joint-ventures-exposure-draft)
- Agenda Paper 7 IASB General Update (Appendix D) on page 8 (PDF 52): [UKEB Public Board Meeting – 25 September 2025, Agenda Paper 7 IASB General Update (Appendix D)](https://www.endorsement-board.uk/meetings/board-meeting-25-september-2025-agenda-papers/board-meeting-25-september-2025-agenda-paper-7-iasb-general-update-appendix-d)
- Agenda Paper 13 for the IASB's June 2025 meeting on page 9 (PDF 53): [Agenda Paper 13 for the IASB's June 2025 meeting](https://www.ifrs.org/content/dam/ifrs/meetings/2025/june/iasb/ap13-equity-method.pdf)
- www.ifrs.org in Disclaimer: [www.ifrs.org](https://www.ifrs.org)
- [email protected] in Disclaimer: [[email protected]](mailto:[email protected])
- The links in the "List of IASB projects" tables in Appendix K: These are in the "UKEB project page (Influencing)" / "UKEB Project Initiation Plan" etc. rows. I need to make sure these are linked. The PDF itself doesn't explicitly show the URLs for these in the table, but the text "UKEB project page" (etc) is clearly a link text. I need to guess that these are the standard UKEB project pages. No, the instruction says: "Only include URLs that are explicitly present in the PDF (either visible in text or as a clickable link). NEVER invent URLs." So for the tables in Appendix K, if the URLs are not explicitly shown or discernible as clickable in the PDF, I should just render the text. However, the example output of previous chunks did include URLs for these types of links where the text was a title of a document. I need to be consistent. Let me check the previous outputs.
Previous chunk (chunk 7) did *not
- include explicit URLs for "IASB Agenda Paper 9A - October 2025" etc. (footnotes 26-27). It also didn't for the "Accounting for Intangibles" reports (footnotes 28-30). This implies that if the URL is not visible on the page next to the text, I should not invent it.
Let's re-examine Appendix K (pages 13-16 in my count).
For
Business Combinations—Disclosures, Goodwill and Impairment: UKEB project page (Influencing): Text but no visible URL.UKEB Project Initiation Plan (Published March 2024): Text but no visible URL.UKEB Draft Comment Letter (Published May 2024): Text but no visible URL.UKEB Final Comment Letter (Published July 2024): Text but no visible URL.UKEB Feedback Statement (Published July 2024): Text but no visible URL.UKEB Due Process Compliance Statement (Published September 2024): Text but no visible URL.UKEB project page (Discussion Paper): Text but no visible URL.UKEB Final comment Letter on the Discussion Paper (Published January 2021): Text but no visible URL.UKEB Feedback Statement (Published March 2021): Text but no visible URL.UKEB Report: Subsequent Measurement of Goodwill - A Hybrid Model (Published September 2022): Text but no visible URL.
It seems the intention is to not provide links for these "titles" unless a URL is explicitly visible. I will follow this strictly.
The tables should be wrapped in <div class="table-container" markdown="1">.
The "1." "2." "3." "4." "5." questions in the boxes should be converted into tables as they have a number column and a text column.
The 'tick' symbol (✅) and 'cross' symbol (❌) in the table on page 8-9 (PDF 52-53) should be rendered correctly.
Final check of footnote numbering: Previous chunk ended with [^30]. Page 1 (PDF 45): Reports 1, 2, 3 -> [^31], [^32], [^33] Page 8 (PDF 52): ED 1 -> [^34], meeting 2 -> [^35] Page 9 (PDF 53): profit or loss 3 -> [^36] Page 13 (PDF 57): projects 1 -> [^37]
This looks good.accounting for intangibles and gathering evidence about the UK intangibles landscape. To date, the UKEB has published three reports [^31], [^32], [^33].
H5 In October 2025 the UKEB initiated new research to complement the IASB's current work, focusing on understanding what information about recognised and unrecognised intangible assets, including expenditure associated with them users would find useful. It would also consider preparer views on that information.
H6 In previous discussions with the IASB (including the March and October 2025 ASAF meetings) the UKEB emphasised the importance of an approach that would address stakeholder feedback focusing on underpinning principles of the standard, rather than developing bespoke accounting for specific types of assets. A principles-based approach is preferred as this is most likely to provide solutions that are future proofed.
H7 Consistent with the IASB's findings, UK users have previously said:
- They need high-quality, comparable information and would prefer that to be in the financial statements and notes, rather than on relying on other sources.
- That while current financial statement information is ‘very or extremely’ useful and intangibles make up a growing proportion of the economic resources, the accounting standards have not kept pace with the rise of new technology.
H8 At the December 2025 ASAF meeting there is a 90-minute session scheduled on the IASB's intangible assets project. The focus of the session is on the IASB's second initial research stream—information needs of users of financial statements. The IASB is asking ASAF member what they have heard from users in their jurisdiction about:
- current sources of information;
- improvements to information in financial statements; and
- modernising the Standard.
User information needs related to intangible assets – Current sources of information
H9 The questions for ASAF members related to current sources of information are:
| 1. | If users in your jurisdiction mentioned a significant variation in the level of information in annual reports about intangible assets, for which sectors / asset types are users most / least satisfied with the information provided by companies and why? |
|---|---|
| 2. | Do our initial findings on information currently provided by companies reflect the experience of users in your jurisdiction? Where do users currently get most of the information they need to understand and value a company's intangible activity from? What role do the financial statements play in providing the information users need today? |
UKEB Key messages
H10 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- There is a general dissatisfaction with the level of information provided in annual reports about both recognised and unrecognised intangibles. Because “intangibles” covers such a wide range of assets, it is difficult to identify sectors, or indeed types of assets, that particularly stand out. The most cited issue related to the differences in accounting between internally generated and acquired intangibles.
- The issues identified by the IASB are consistent with the UKEB's own research. UK stakeholders are concerned about both the limited information on intangibles, and the lack of granularity of information when it is available. They would also like forward looking information as well as better connectivity between the narrative and financial sections of the annual report.
- In addition to the financial statements, users get information on intangibles from a range of sources, including the front of the annual report, other company sources and analyst reports. However, UKEB research indicates that UK users prefer to see information on intangibles in the financial statements; they value having the information audited.
User information needs related to intangible assets – Improvements to information in financial statements
H11 The questions for ASAF members related to improvements to information in financial statements are:
| 3. | If users in your jurisdiction mentioned a lack of information that significantly hinders their analysis, what information about intangible assets is missing? Did they provide any suggestions on what the IASB could do to improve the usefulness of information about intangible assets in financial statements? |
|---|---|
| 4. | Is there information in the financial statements that users find unhelpful for their analysis or information that they ignore—for example, is the distinction between capitalised development costs and research expenses helpful, unhelpful or of little interest? |
UKEB Key messages
H12 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- UK users are looking for a range of information on intangibles. While users appear reluctant to recognise more intangibles on companies' balance sheets, the information they want is often that captured by traditional accrual accounting. They want information on what has been spent, the expected benefits, whether those benefits are still likely to be received and the period over which benefits will be received by the entity.
- Specific assets they identified that they would like more granular information about include:
- Internally generated product and software development, as well as research.
- Purchased intellectual property, brands/trademarks/customer lists, and software.
- Emerging intangibles particularly emissions certificates and cryptoassets.
- Many users identified comparability as a significant issue. Differences between IFRS 3 Business Combinations and IAS 38 make comparing companies that grow organically and those that grow through acquisition difficult to compare. Also, different approaches to recognition of development assets leads to diversity in practice.
- Developing clear principles that apply to broad categories of intangibles, rather than developing rules applying to specific types of intangibles is most likely to improve that accounting for intangibles and help users better understand company financial statements.
Information needs related to newer types of intangible assets and new ways of using them – Modernising the Standard
H13 The questions for ASAF members related to improvements to information in financial statements are:
| 5. | Did users in your jurisdiction identify significant deficiencies in information provided by companies about newer types of intangible assets and new ways of using them such as cloud computing arrangements, agile software development, AI and data resources? If so, did they have any suggestions on what the IASB could do to improve the usefulness of information about newer types of intangible assets in financial statements? |
UKEB Key messages
H14 Based on the UKEB research to date key messages in response to the ASAF questions could be:
- UK users are concerned about the accounting for emerging (i.e. newer types) intangibles and want improvements to accounting standards to ensure better information is provided about these items. However, they spoke primarily about emissions trading schemes, cryptoassets, and to a lesser extent data and AI.
- The recognition and measurement specified in IAS 38 fails to capture the economics of many intangibles, especially internally generated ones including the new types of intangibles such as AI, algorithms and big data.
- Given the pace of innovation, interviewees emphasised the importance of identifying underlying principles with wide applicability to all intangibles, rather than focusing on specific requirements for specific types of intangibles.
Appendix I: Business Combinations Under Common Control
| Project Stage | |||||||
|---|---|---|---|---|---|---|---|
| IASB | Research / Pipeline | Discussion Paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
IASB Next Milestone: n/a
Background
I1 In November 2020 the IASB published its Discussion Paper Business Combinations Under Common Control (BCUCC). This paper proposed reporting requirements for a receiving entity that would reduce diversity in practice and provide greater transparency for the reporting of BCUCC.
I2 In November 2023, having considered the feedback received on the Discussion Paper, the IASB decided not to develop requirements for the reporting of BCUCC and discontinued work on the project.
I3 At the December 2025 ASAF meeting the Italian national standard setter Organismo Italiano di Contabilita (OIC) will present their work on BCUCC in their jurisdiction.
I4 To prepare for the discussion following that presentation the Secretariat wish to confirm with the Board that the views expressed in the UKEB's BCUCC Final Comment Letter remain the relevant UK talking points on this topic.
The UKEB 2021 comment letter
I5 The UKEB comment letter of 26 August 2021 highlighted the following key messages:
- The UKEB generally supported the proposals noting they would reduce diversity in accounting practice, improve transparency and lead to greater consistency between financial statements.
- We observed that the proposed proportionate approach, where the simpler book value method is required in situations where non-controlling shareholders are not affected, will reduce complexity and cost
- We recommended that entities that qualify for the book value method should have an option to use the acquisition method.
- We recommended that when considering the valuations to use for the book value method, the values recorded by the parent or “seller” company should also be permitted if they provide more relevant information.
- We expressed concern about practical issues in operationalising the proposed non-controlling shareholder exemption, based on relevant FRC experiences with the FRS101 framework.
| Question for the Board | |
|---|---|
| 1. | Do Board members agree the key messages summarised above remain the UKEB position on Business Combinations Under Common Control, for the purpose of discussion at the December 2025 ASAF meeting? |
Next steps
I6 The UKEB will participate in discussions at the 2025 ASAF meeting, confirming the views previously expressed by the UKEB (subject to any feedback received at this meeting).
I7 We do not anticipate further work for the UKEB on this topic.
Appendix J: Equity Method
| Project Stage | |||||||
|---|---|---|---|---|---|---|---|
| IASB | Research / Pipeline | Discussion paper | Redeliberation | Exposure Draft | Redeliberation | Final Standard | Post Implementation Review |
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
UKEB Final Comment Letter (published 16 December 2024)
Purpose of this paper
J1 The paper provides the Board with an update on the IASB's redeliberation, at its September and October 2025 meetings, of the proposals in the Exposure Draft (ED) Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) on:
- scope of the project—consideration of additional application questions;
- changes in an investor's ownership interest—purchase of an additional interest;
- acquisition-related costs; and
- transactions with associates—consideration of possible earnings management and enhancing disclosures (or guidance).
Background
J2 The IASB's objective for this project is to reduce diversity in practice by answering application questions on the equity method of accounting and to improve the understandability of IAS 28 Investments in Associates and Joint Ventures. The ED published by the IASB, in September 2024, aimed to:
- clarify and add to the requirements in IAS 28 to answer application questions about how to apply the equity method of accounting;
- reorder the requirements in a more logical and consistent way to help companies with the application of the Standard i.e. improve the understandability; and
- improve the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities and IAS 27 Separate Financial Statements to complement the proposed amendments to IAS 28.
J3 The UKEB undertook a ‘light touch’ approach in responding to the ED [^34] and is not aware of pervasive or material concerns for the UK arising from the proposals. Therefore, the UKEB supports the proposals in the ED.
J4 In June 2025, the IASB discussed feedback received on its Exposure Draft, but it was not asked to make decisions at that meeting. The Board received an update at its September 2025 meeting [^35].
Scope of the project—consideration of additional application questions
J5 The IASB met, on 23 September 2025, to start redeliberating the proposals in the ED.
J6 At that meeting, the IASB considered whether to add the following three further application questions to the scope of the project, that were suggested by stakeholders in responding to the ED. Set out below is a table with the application questions and the IASB's tentative decisions:
| Application questions suggested by respondents | Added to project scope? | IASB's rationale |
|---|---|---|
| How does an investor recognise acquisition-related costs when applying the equity method? | ✅ | The question meets the criteria the IASB used to select application questions for this project e.g. the uncertainty is unresolved because:
|
| Which entities qualify to use the ‘fair value’ option in paragraphs 18–19 of IAS 28? | ❌ | While the IASB decided not to add to the scope of the project this application question, it will explore whether to clarify these paragraphs, which permit specified entities to measure investments within the scope of the Standard at fair value through profit or loss [^36]. |
| Does the requirements in IAS 28 or other IFRS Accounting Standards apply to an associate on obtaining significant influence over an associate that does not constitute a business? | ❌ | It may not be simple to find a solution in a timely manner. The IASB might need to assess whether IAS 28 should introduce different requirements for associates that do not constitute a business, and what these different requirements should be. |
J7 A summary of background information and tentative decisions on the topics discussed at the IASB's September and October 2025 meetings, is presented in Annex 1.
Next steps
J8 The IASB will continue redeliberating the proposals over the next few months, in line with the redeliberation plan outlined in Agenda Paper 13 for the IASB's June 2025 meeting.
J9 The UKEB Secretariat will continue to monitor the IASB's redeliberation and tentative decisions and will provide the Board with updates in due course.
Annex 1: IASB's tentative decisions - September and October 2025
| 1) Changes in an investor's ownership interest—Purchase of an additional interest |
|---|
| Current requirements |
| No current requirements in IAS 28. |
| Exposure Draft proposals |
| The ED proposed that an investor would: |
|
| UKEB Comment Letter |
| The UKEB supported the ED proposal. |
| IASB tentative decisions |
| In considering the feedback on the ED proposal, the IASB decided: |
|
| 2) Acquisition-related costs |
|---|
| Current requirements |
| No current requirements in IAS 28. |
| Exposure Draft proposals |
| The ED did not include proposed requirements relating to acquisition-related costs. |
| UKEB Comment Letter |
| N/A. |
| IASB tentative decisions |
| The IASB tentatively decided to require acquisition-related costs incurred by an investor or joint venturer: |
|
| The IASB also tentatively decided to require an investor or joint venturer to apply the requirements prospectively from the transition date. |
| 3) Transactions with associates |
|---|
| Current requirements |
| Paragraph 28 of IAS 28 requires an investor to recognise gains or losses resulting from transactions with an associate only to the extent of the unrelated investors' interests in the associate. That requirement applies to both downstream transactions (such as a sale or contribution of assets from an investor to an associate) and upstream transactions (such as a sale of assets from an associate to an investor). |
| Exposure Draft proposals |
| The ED proposed requiring an investor: |
|
| UKEB Comment Letter |
| The UKEB supported the IASB proposed amendment. |
| IASB tentative decisions |
| In considering the feedback on the proposal to recognise in full gains or losses resulting from all transactions with associates and joint ventures, the IASB decided to undertake further work: |
|
Appendix K: List of IASB projects
This Appendix provides a list of all active IASB projects [^37], including links to the IASB project page and where relevant, to the UKEB project page and any UKEB projects or comment letters. Items highlighted in grey are changed from the last report.
| List of IASB projects | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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The UKEB will provide the Board with an update on current IASB projects. The paper then focuses on specific IASB intangible assets projects and the UKEB's input/views.
H1 The purpose of this paper is to provide an update on the IASB's intangible assets project and the UKEB's views on it.
H2 The IASB's intangible assets project is still in its initial research phase. Agenda Paper 9A and 9B are discussion papers from the IASB's October 2025 meeting outlining the IASB's current thinking on the project (including their initial findings, outreach, and user feedback).
H3 The UKEB is following this project closely because of the interest in intangibles within the UK, and to determine whether the IASB's direction of travel aligns with UK stakeholders’ views. To this end, the UKEB has published three reports [^26], [^27], [^28] (further details are in Appendix H, paragraph H4).
H4 This Appendix provides further detail on the UKEB’s work to support the IASB’s intangible assets project. It summarises the UKEB’s stakeholder outreach, quantitative analysis and literature review activities to gather evidence about the UK intangibles landscape. To date, the UKEB has published three reports [^31], [^32], [^33].
H5 In October 2025 the UKEB initiated new research to complement the IASB's current work, focusing on understanding what information about recognised and unrecognised intangible assets, including expenditure associated with them users would find useful. It would also consider preparer views on that information.
H6 In previous discussions with the IASB (including the March and October 2025 ASAF meetings) the UKEB emphasised the importance of an approach that would address stakeholder feedback focusing on underpinning principles of the standard, rather than developing bespoke accounting for specific types of assets. A principles-based approach is preferred as this is most likely to provide solutions that are future proofed.
H7 Consistent with the IASB's findings, UK users have previously said:
- They need high-quality, comparable information and would
## Appendix K {: #appendix-k }
| Topic | Related Documents / Milestones | | Financial Instruments with Characteristics of Equity | | | UKEB Project Type: Monitoring | UKEB project page 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Footnotes
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UKEB Due Process Handbook, paragraphs 5.13 and 5.17. ↩
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UKEB calculation based on London Stock Exchange Group (LSEG) and Eikon data, October 2025. This calculation includes companies listed on the Main market as well as on the Alternative Investment Market (AIM). ↩
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To be confirmed before submission to the Committee. ↩
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UKEB Due Process Handbook- 'Influencing tentative agenda decisions', paragraphs 5.27 – 5.33. ↩