UKEB Work Plan 17th September 2026
17 September 2026
IASB Standard-Setting Projects
| Project | Issued | Effective Date | Last UKEB milestone | Sep 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| IFRS 20 Regulatory Assets and Regulatory Liabilities | 27/05/26 | 01/01/29 | — | Board: DECA Discussion: Scope | Board: Questionnaire results; DECA discussions: Statutory and Main Requirements in IFRS20; TAC Overall Assessment |
IASB Maintenance Projects
| Project | Issued | Effective Date | Last UKEB milestone | Sep 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Translation to a Hyperinflationary Presentation Currency (IAS 21) | 13/11/25 | 01/01/27 | DECA published on 27 April 2026 | Board: ECA, Adoption Statement, FBS and draft DPCS | Board: DPCS (noting) | ||||
| Amendments to the Fair Value Option (IAS 28) | 26 June 2026 | 01/01/27 | DECA published on 12 August 2026 | Board: ECA, Adoption Statement, FBS and draft DPCS | Board: DPCS (noting) |
UKEB Work Plan—Influencing Projects
IASB Standard-Setting Projects
| Project | Issued | Last UKEB milestone | Status | Sept 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Risk Mitigation Accounting (Proposed amendments to IFRS 9 and IFRS 7) | 03/12/25 | DCL published 28/04/26 | IASB comment period ends 30/11/26 | Board: Project Update | Board: Technical Paper - | Board: FCL, FBS and draft DPCS | Board: DPCS (noting) |
IFRS Foundation Governance Projects
| Project | Issued | Last UKEB milestone | Status | Sept 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Proposed Targeted Amendments to the IFRS Foundation Constitution | 18/08/26 | Exposure Draft | Board: PIP and DCL | Board: FCL, FBS and draft DPCS | Board: DPCS (noting) |
IASB Research Projects
| Project | Issued | Last UKEB milestone | Status | Sept 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Post-Implementation Review of IFRS 9—Hedge Accounting | Board: PIP | Board: DCL | Board: FCL, FBS and draft DPCS | Board: DPCS (noting) |
UKEB Work Plan—Monitoring of IASB/ISSB Projects
IASB Standard-Setting Projects
| Project | Issued (IFRS Status) | Next Milestone (IFRS Status) | Expected Date (IFRS Status) | Last Milestone (UKEB Status) |
|---|---|---|---|---|
| Amortised Cost Measurement (IFRS 9) | — | Exposure Draft | 2027 | — |
| Business Combinations—Disclosures, Goodwill and Impairment | ED 14/03/24 | Decide Project Direction | Q4 2026 | FCL: 07/2024 |
| Equity Method | ED 19/09/24 | Final Amendments | H1 2027 | FCL: 12/2024 |
| Financial Instruments with Characteristics of Equity | ED 29/11/23 | Final amendments | H2 2027 | FCL: 04/2024 |
| Statement of Cash Flows and Related Matters | — | Exposure Draft | 2027 | 6th Research paper 07/2026 |
IASB Maintenance Projects
| Project | Issued (IFRS Status) | Next Milestone (IFRS Status) | Expected Date (IFRS Status) | Last Milestone (UKEB Status) |
|---|---|---|---|---|
| Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18) | — | Exposure Draft | Q4 2026 | — |
| Provisions—Targeted Improvements | ED 12/11/24 | Final Amendments | H1 2027 | FCL: 03/2025 |
IASB Research Projects
| Project | Issued (IFRS Status) | Next Milestone (IFRS Status) | Expected Date (IFRS Status) | Last Milestone (UKEB Status) |
|---|---|---|---|---|
| Intangible Assets | — | Decide Project Direction | October 2026 | Research PIP 11/2025 |
| Post-implementation Review of IFRS 16 Leases | — | Project Summary and Feedback Statement | November 2026 | FCL 10/2025 |
UKEB Work Plan—Proactive Research Projects
| Project | Start date | Last milestone achieved | Target Completion | Sep 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Intangible Assets | 10/25 | PIP approved 20/11/25 | Q3 2026 | Board: Workshop |
UKEB Work Plan—UKEB Specific Projects
| Project | Adoption Date | Last milestone achieved | Completion Due Date | Sep 2026 | Oct 2026 | Nov 2026 | Dec 2026 | Jan 2027 | Feb 2027 |
|---|---|---|---|---|---|---|---|---|---|
| UKEB Post-implementation Review of IFRS 17 Insurance Contracts | 16/05/22 | PIP published 04/03/26 | 01/01/28 | Board: Rfl | Board: Update on feedback received | ||||
| UKEB Due Process Handbook | 08/12/22 | UKEB DPH published Dec 2022 | — | Board: [Draft] revised DPH Consultation | Board: Feedback Stakeholder Consultation | Board: Revised DPH, FBS & [Draft] DPCS | |||
| UKEB Research Strategy | — | — | Board: PIP Environmental Credits | Board: Draft Report - Digital Assets and Liabilities |
Glossary
| 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 |