Interim procedure for adopting international accounting standards in the UK

  • See UK-adopted international accounting standards for definition
  • See also UK Framework for statutory information
  • Until full powers are delegated to the UKEB, the Secretary of Secretary of State for Business, Energy and Industrial Strategy (BEIS) will hold the powers to formally adopt these standards for use in the UK. During this interim period, the UKEB secretariat will work with the Financial Reporting Council (FRC) and BEIS to develop endorsement and adoption advice for consideration by the Secretary of State.
  • See current activity by the UKEB secretariat in relation to endorsement and adoption work 
  • Once finalised, the completed endorsement criteria assessments and impact assessments will be submitted to the Secretary of State for formal adoption

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