UKEB Public Board Meeting - 13 July 2023

Due to IT technical issues beyond our control, the first half of the meeting (agenda items 1 to 3) is included in the recording above as audio only.

The second part of the meeting can be viewed in the additional video below (agenda items 4 to 6) .

Timeline (Part 2 Only)

00:00:10 Post-Implementation Review of IFRS 15 Revenue from Contracts with
Customers: Draft Comment Letter

00:59:00 IFRS 9 Amendments to Classification and Measurement: Final Comment Letter, Feedback Statement, [Draft] Due Process Compliance Statement

01:46:00 IASB General Update

At the UKEB’s meeting on 22 June 2023, the Board agreed to accept a late paper in respect of ‘Item 6: International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12): Endorsement Criteria Assessment and adoption package’. This was to allow time for the paper to be finalised after the end of the short comment period on the UKEB’s draft Endorsement Criteria Assessment, which ends on 10 July 2023. That paper will be submitted no later than Tuesday 11 July 2023.

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