Response 2 - KPMG

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KPMG LLP Audit 15 Canada Square London E14 5GL United Kingdom Tel +44 (0) 20 7311 1000

Pauline Wallace Chair UK Endorsement Board 8th Floor 125 London Wall London EC2Y 5AS

Our ref pt/gr

By email to: [email protected]

28 September 2022

Dear Pauline

Response to Invitation to Comment on the Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021 (with an effective date of 1 January 2023)

We welcome the opportunity to respond to the UK Endorsement Board's (UKEB) invitation to comment on its draft endorsement criteria assessment of the three narrow-scope amendments to IAS 1, IAS 8 and IAS 12 that were published by the IASB in 2021.

We believe in a single set of globally consistent financial reporting standards, and so support the adoption of these narrow-scope amendments in the UK.

Yours sincerely

KPMG LLP

KPMG LLP, a UK limited liability partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. Registered in England No OC301540 Registered office: 15 Canada Square, London, E14 5GL For full details of our professional regulation please refer to 'Regulatory information' under 'About' at www.kpmg.com/uk

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Response 2 - KPMG

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