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

Text by Standard 2024

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 15 March 2024
IFRS 2 - Share‑based Payment 15 March 2024
IFRS 3 - Business Combinations 15 March 2024
IFRS 5 - Non Current Assets Held for Sale and Discontinued Operation 15 March 2024
IFRS 6 - Exploration for and Evaluation of Mineral Resources 15 March 2024
IFRS 7 - Financial Instruments Disclosures 15 March 2024
IFRS 8 - Operating Segments 15 March 2024
IFRS 9 - Financial Instruments 15 March 2024
IFRS 10 - Consolidated Financial Statements 15 March 2024
IFRS 11 - Joint Arrangements 15 March 2024
IFRS 12 - Disclosure of Interest in Other Entities 15 March 2024
IFRS 13 - Fair Value Measurement 15 March 2024
IFRS 15 - Revenue from Contracts with Customers 15 March 2024
IFRS 16 - Leases 15 March 2024
IFRS 17 - Insurance Contracts 15 March 2024

IAS

Document name Date uploaded
IAS 1 - Presentation of Financial Statements 15 March 2024
IAS 2 - Inventories 15 March 2024
IAS 7 - Statement of Cash Flows 15 March 2024
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 15 March 2024
IAS 10 - Events after the Reporting Period 15 March 2024
IAS 12 - Income Taxes 15 March 2024
IAS 16 - Property, Plant and Equipment 15 March 2024
IAS 19 - Employee Benefits 15 March 2024
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 15 March 2024
IAS 21 - The Effects of Changes in Foreign Exchange Rates 15 March 2024
IAS 23 - Borrowing Costs 15 March 2024
IAS 24 - Related Party Disclosures 15 March 2024
IAS 26 - Accounting and Reporting by Retirement Benefit Plans 15 March 2024
IAS 27 - Separate Financial Statements 15 March 2024
IAS 28 - Investments in Associates and Joint Ventures 15 March 2024
IAS 29 - Financial Reporting in Hyperinflationary Economies 15 March 2024
IAS 32 - Financial Instruments Presentation 15 March 2024
IAS 33 - Earnings per Share 15 March 2024
IAS 34 - Interim Financial Reporting 15 March 2024
IAS 36 - Impairment of Assets 15 March 2024
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 15 March 2024
IAS 38 - Intangible Assets 15 March 2024
IAS 39 - Financial Instruments Recognition and Measurement 15 March 2024
IAS 40 - Investment Property 15 March 2024
IAS 41 - Agriculture 15 March 2024

IFRIC

Document name Date uploaded
IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities 15 March 2024
IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments 15 March 2024
IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 15 March 2024
IFRIC 6 - Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 15 March 2024
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 15 March 2024
IFRIC 10 - Interim Financial Reporting and Impairment 15 March 2024
IFRIC 12 - Service Concession Arrangements 15 March 2024
IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 15 March 2024
IFRIC 16 - Hedges of a Net Investment in a Foreign Operation 15 March 2024
IFRIC 17 - Distributions of Non‑cash Assets to Owners 15 March 2024
IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments 15 March 2024
IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine 15 March 2024
IFRIC 21 - Levies 15 March 2024
IFRIC 22 - Foreign Currency Transactions and Advance Consideration 15 March 2024
IFRIC 23 - Uncertainty over Income Tax Treatments 15 March 2024

SIC

Document name Date uploaded
SIC 07 - Introduction of the Euro 15 March 2024
SIC 10 - Government Assistance - No Specific Relation to Operating Activities 15 March 2024
SIC 25 - Income Taxes - Changes in the Tax Status of an Entity or its Shareholders 15 March 2024
SIC 29 - Service Concession Arrangements Disclosures 15 March 2024
SIC 32 - Intangible Assets - Web Site Costs 15 March 2024