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

Text by Standard 2023

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 13 April 2023
IFRS 2 - Share‑based Payment 13 April 2023
IFRS 3 - Business Combinations 13 April 2023
IFRS 5 - Non Current Assets Held for Sale and Discontinued Operation 13 April 2023
IFRS 6 - Exploration for and Evaluation of Mineral Resources 13 April 2023
IFRS 7 - Financial Instruments - Disclosures 13 April 2023
IFRS 8 - Operating Segments 13 April 2023
IFRS 9 - Financial Instruments 13 April 2023
IFRS 10 - Consolidated Financial Statements 13 April 2023
IFRS 11 - Joint Arrangements 13 April 2023
IFRS 12 - Disclosure of Interest in Other Entities 13 April 2023
IFRS 13 - Fair Value Measurement 13 April 2023
IFRS 15 - Revenue from Contracts with Customers 13 April 2023
IFRS 16 - Leases 13 April 2023
IFRS 17 - Insurance Contracts 13 April 2023

IAS

Document name Date uploaded
IAS 1 - Presentation of Financial Statements 13 April 2023
IAS 2 - Inventories 13 April 2023
IAS 7 - Statement of Cash Flows 13 April 2023
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 13 April 2023
IAS 10 - Events after the Reporting Period 13 April 2023
IAS 12 - Income Taxes 13 April 2023
IAS 16 - Property, Plant and Equipment 13 April 2023
IAS 19 - Employee Benefits 13 April 2023
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 13 April 2023
IAS 21 - The Effects of Changes in Foreign Exchange Rates 13 April 2023
IAS 23 - Borrowing Costs 13 April 2023
IAS 24 - Related Party Disclosures 13 April 2023
IAS 26 - Accounting and Reporting by Retirement Benefit Plans 13 April 2023
IAS 27 - Separate Financial Statements 13 April 2023
IAS 28 - Investments in Associates and Joint Ventures 13 April 2023
IAS 29 - Financial Reporting in Hyperinflationary Economies 13 April 2023
IAS 32 - Financial Instruments Presentation 13 April 2023
IAS 33 - Earnings per Share 13 April 2023
IAS 34 - Interim Financial Reporting 13 April 2023
IAS 36 - Impairment of Assets 13 April 2023
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 13 April 2023
IAS 38 - Intangible Assets 13 April 2023
IAS 39 - Financial Instruments Recognition and Measurement 13 April 2023
IAS 40 - Investment Property 13 April 2023
IAS 41 - Agriculture 13 April 2023

IFRIC

Document name Date uploaded
IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities 13 April 2023
IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments 13 April 2023
IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 13 April 2023
IFRIC 6 - Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 13 April 2023
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 13 April 2023
IFRIC 10 - Interim Financial Reporting and Impairment 13 April 2023
IFRIC 12 - Service Concession Arrangements 13 April 2023
IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 13 April 2023
IFRIC 16 - Hedges of a Net Investment in a Foreign Operation 13 April 2023
IFRIC 17 - Distributions of Non‑cash Assets to Owners 13 April 2023
IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments 13 April 2023
IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine 13 April 2023
IFRIC 21 - Levies 13 April 2023
IFRIC 22 - Foreign Currency Transactions and Advance Consideration 13 April 2023
IFRIC 23 - Uncertainty over Income Tax Treatments 13 April 2023

SIC

Document name Date uploaded
SIC 07 - Introduction of the Euro 13 April 2023
SIC 10 - Government Assistance - No Specific Relation to Operating Activities 13 April 2023
SIC 25 - Income Taxes - Changes in the Tax Status of an Entity or its Shareholders 13 April 2023
SIC 29 - Service Concession Arrangements Disclosures 13 April 2023
SIC 32 - Intangible Assets - Web Site Costs 13 April 2023