This table lists changes to Navigate IFRS Accounting in chronological order, with the most recent at the top.

Date

Link to latest document

What has changed?

Link to track changes version

May 2022

Insurance Contracts (IFRS 17)

The UK Endorsement Board (UKEB) has approved the adoption of the International Accounting Standards Board’s (IASB) IFRS 17 Insurance Contracts for use by UK companies.

N/A

May 2022

First-time adoption of IFRS (IFRS 1)

Financial instruments recognition, classification and measurement (IFRS 9)

Agriculture (IAS 41)

Provisions and contingencies (IAS 37)

Property, plant and equipment (IAS 16)

Business combinations (IFRS 3)

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