20 November 2025
| Project |
Issued |
Effective Date |
Last UKEB milestone |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
| IFRS 18 Presentation and Disclosure in Financial Statements |
09/04/24 |
01/01/27 |
DECA published 09/07/25 |
Board: ECA, Adoption Statement, FBS and draft DPCS |
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Board: DPCS (noting) |
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| IFRS 19 Subsidiaries without Public Accountability: Disclosures |
09/05/24 |
01/01/27 |
PIP published 18/07/25 |
Board: DECA (Approval) |
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Board: Summary of feedback received on the DECA |
Board: ECA, Adoption Statement, FBS and draft DPCS |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued |
Last UKEB milestone |
Status |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
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| Project |
Issued |
Last UKEB milestone |
Status |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
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| Project |
Issued |
Last UKEB milestone |
Status |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued |
Last UKEB milestone |
Status |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
| Tentative Agenda Decision: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) |
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Board PIP,FCL draft DPCS |
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Board DPCS (noting) |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Amortised Cost Measurement (IFRS 9) |
- |
Exposure Draft |
H2 2026 |
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| Business Combinations—Disclosures, Goodwill and Impairment |
ED 14/03/24 |
Decide Project Direction |
H2 2026 |
FCL: 07/2024 |
| Dynamic Risk Management |
DP 17/04/14 |
Exposure Draft |
December 2025 |
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| Equity Method |
ED 19/09/24 |
Decide Project Direction |
Q1 2026 |
FCL: 12/2024 |
| Financial Instruments with Characteristics of Equity |
ED 29/11/23 |
Final amendments |
H2 2026 |
FCL: 04/2024 |
| Rate-regulated Activities |
ED 28/01/21 |
IFRS Standard |
H1 2026 |
FCL: 07/2021 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Amendments to the Fair Value Option (IAS 28) |
- |
Decide Project Direction |
December 2025 |
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| Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples |
ED 31/07/24 |
Final Illustrative Examples |
- |
FCL 11/2024 |
| Provisions—Targeted Improvements |
ED 12/11/24 |
Decide Project Direction |
December 2025 |
FCL 03/2025 |
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Intangible Assets |
- |
Decide Project Direction |
H2 2026 |
Research Report 05/2024 |
| Statement of Cash Flows and Related Matters |
- |
Decide Project Direction |
Q1 2026 |
Research Summary 07/2025 |
| Post-implementation Review of IFRS 16 Leases |
- |
Request for Information Feedback |
January 2026 |
FCL 10/2025 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
| Due Process Handbook Review |
ED 19/12/24 |
Decide Project Direction |
January 2026 |
FCL 28/03/25 |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
(As explained in the UKEB's Regulatory Strategy 2024/25)
| Project |
Issued (IFRS Status) |
Next Milestone (IFRS Status) |
Expected Date (IFRS Status) |
Last Milestone (UKEB Status) |
Notes |
| Translation to a Hyperinflationary Presentation Currency (IAS 21) |
ED 25/07/24 |
Final amendment |
November 2025 |
- |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Project |
Start date |
Last milestone achieved |
Target Completion |
Nov 2025 |
Dec 2025 |
Jan 2026 |
Feb 2026 |
Mar 2026 |
Apr 2026 |
| Intangible Assets |
10/25 |
- |
Q3 2026 |
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Board: Case study discussion |
Board: Principles discussion |
Board: Principles discussion |
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| Statement of Cash Flows and Related Matters |
12/24 |
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Q4 2025 |
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Board: Research Paper-Net Debt |
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| UKEB Research Consultation |
11/25 |
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Q1 2026 |
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Board Discussion of consultation feedback |
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Dates are indicative only and subject to change. Any queries please contact us at [email protected]
| Term |
Description |
| DECA |
Draft Endorsement Criteria Assessment |
| DCL |
Draft Comment Letter |
| DP |
Discussion Paper |
| DPCS |
Due Process Compliance Statement |
| ECA |
Endorsement Criteria Assessment |
| ED |
Exposure Draft |
| FBS |
Feedback Statement |
| FCL |
Final Comment Letter |
| IASB |
International Accounting Standards Board |
| PIP |
Project Initiation Plan |
| RFI |
Request for Information |
| TAD |
Tentative Agenda Decision |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]