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

IAS

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

IFRIC

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

SIC

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