3265 1 jul ias plus Philippine SEC adopts IFRS 18, IFRS 19, IFRS S1 and IFRS S2 Philippines adopts IFRS 18 and 19 plus sustainability standards. Relevant for regional benchmark but not directly actionable for UAE entities. 4

0197 17 may icaew UKEB invites engagement on the draft endorsement assessment of IFRS 19 UK endorsement consultation on IFRS 19 disclosures for private subsidiaries. Relevant if your group has UK-regulated subsidiaries; limited direct impact on UAE reporting. 4