UKEB Research Summary on the Endorsement of IFRS Accounting Standards: An Approach to Estimating Capital Market Effects

In September 2025 the UKEB published a report setting out a quantitative approach to compare the potential reduction in the cost of public equity and debt associated with a new IFRS accounting standard with the estimated direct implementation costs on preparers. The approach is expected to be one of the tools the UKEB uses to conduct cost benefit assessments for a new accounting standard.

A summary of theapproach can be accessed on our website. Stakeholders are invited to consider the approach and share views and feedback to help the UKEB identify potential improvements.

If you have any feedback regarding the summary, feel free to contact us at [email protected]. For further information about this project, see the UKEB Cost of Capital project webpage.