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  1. UK-Adopted International Accounting Standards (by Standard)

Text by Standard 2021

Each of these international accounting standards has been adopted for use in the UK.

IFRS

Document name Date uploaded
IFRS 1 - First-time Adoption of International Financial Reporting Standards 21 December 2020
IFRS 2 - Share-based Payment 21 December 2020
IFRS 3 - Business Combinations 21 December 2020
IFRS 4 - Insurance Contracts 05 January 2021
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations 21 December 2020
IFRS 6 - Exploration for and Evaluation of Mineral Resources 21 December 2020
IFRS 7 - Financial Instruments - Disclosures 05 January 2021
IFRS 8 - Operating Segments 21 December 2020
IFRS 9 - Financial Instruments 05 January 2021
IFRS 10 - Consolidated Financial Statements 21 December 2020
IFRS 11 - Joint Arrangements 21 December 2020
IFRS 12 - Disclosure of Interests in Other Entities 21 December 2020
IFRS 13 - Fair Value Measurement 21 December 2020
IFRS 15 - Revenue from Contracts with Customers 21 December 2020
IFRS 16 - Leases 12 May 2021

IAS

Document name Date uploaded
IAS 1 - Presentation of Financial Statements 19 December 2020
IAS 2 - Inventories 18 December 2020
IAS 7 - Statement of Cash Flows 18 December 2020
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 18 December 2020
IAS 10 - Events after the Reporting Period 18 December 2020
IAS 12 - Income Taxes 18 December 2020
IAS 16 - Property, Plant and Equipment 18 December 2020
IAS 19 - Employee Benefits 18 December 2020
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 18 December 2020
IAS 21 - The Effects of Changes in Foreign Exchange Rates 18 December 2020
IAS 23 - Borrowing Costs 18 December 2020
IAS 24 - Related Party Disclosures 18 December 2020
IAS 26 - Accounting and Reporting by Retirement Benefit Plans 18 December 2020
IAS 27 - Separate Financial Statements 18 December 2020
IAS 28 - Investments in Associates and Joint Ventures 18 December 2020
IAS 29 - Financial Reporting in Hyperinflationary Economies 18 December 2020
IAS 32 - Financial Instruments - Presentation 18 December 2020
IAS 33 - Earnings per Share 18 December 2020
IAS 34 - Interim Financial Reporting 18 December 2020
IAS 36 - Impairment of Assets 18 December 2020
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 18 December 2020
IAS 38 - Intangible Assets 18 December 2020
IAS 39 - Financial Instruments - Recognition and Measurement 18 December 2020
IAS 40 - Investment Property 18 December 2020
IAS 41 - Agriculture 18 December 2020

IFRIC

Document name Date uploaded
IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities 18 December 2020
IFRIC 2 - Members’ Shares in Co-operative Entities and Similar Instruments 18 December 2020
IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 18 December 2020
IFRIC 6 - Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 18 December 2020
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 18 December 2020
IFRIC 10 - Interim Financial Reporting and Impairment 18 December 2020
IFRIC 12 - Service Concession Arrangements 18 December 2020
IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 18 December 2020
IFRIC 16 - Hedges of a Net Investment in a Foreign Operation 18 December 2020
IFRIC 17 - Distributions of Non-cash Assets to Owners 18 December 2020
IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments 18 December 2020
IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine 18 December 2020
IFRIC 21 - Levies 18 December 2020
IFRIC 22 - Foreign Currency Transactions and Advance Consideration 18 December 2020
IFRIC 23 - Uncertainty over Income Tax Treatments 18 December 2020

SIC

Document name Date uploaded
SIC 7 - Introduction of the Euro 18 December 2020
SIC 10 - Government Assistance - No Specific Relation to Operating Activities 18 December 2020
SIC 25 - Income Taxes - Changes in the Tax Status of an Entity or its Shareholders 18 December 2020
SIC 29 - Service Concession Arrangements - Disclosures 18 December 2020
SIC 32 - Intangible Assets - Web Site Costs 18 December 2020