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

Text by Standard 2025

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 31 January 2025
IFRS 2 - Share‑based Payment 31 January 2025
IFRS 3 - Business Combinations 31 January 2025
IFRS 5 - Non Current Assets Held for Sale and Discontinued Operations 31 January 2025
IFRS 6 - Exploration for and Evaluation of Mineral Resources 31 January 2025
IFRS 7 - Financial Instruments Disclosures 31 January 2025
IFRS 8 - Operating Segments 31 January 2025
IFRS 9 - Financial Instruments 31 January 2025
IFRS 10 - Consolidated Financial Statements 31 January 2025
IFRS 11 - Joint Arrangements 31 January 2025
IFRS 12 - Disclosure of Interest in Other Entities 31 January 2025
IFRS 13 - Fair Value Measurement 31 January 2025
IFRS 15 - Revenue from Contracts with Customers 31 January 2025
IFRS 16 - Leases 31 January 2025
IFRS 17 - Insurance Contracts 31 January 2025

IAS

Document name Date uploaded
IAS 1 - Presentation of Financial Statements 31 January 2025
IAS 2 - Inventories 31 January 2025
IAS 7 - Statement of Cash Flows 31 January 2025
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 31 January 2025
IAS 10 - Events after the Reporting Period 31 January 2025
IAS 12 - Income Taxes 31 January 2025
IAS 16 - Property, Plant and Equipment 31 January 2025
IAS 19 - Employee Benefits 31 January 2025
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 31 January 2025
IAS 21 - The Effects of Changes in Foreign Exchange Rates 31 January 2025
IAS 23 - Borrowing Costs 31 January 2025
IAS 24 - Related Party Disclosures 31 January 2025
IAS 26 - Accounting and Reporting by Retirement Benefit Plans 31 January 2025
IAS 27 - Separate Financial Statements 31 January 2025
IAS 28 - Investments in Associates and Joint Ventures 31 January 2025
IAS 29 - Financial Reporting in Hyperinflationary Economies 31 January 2025
IAS 32 - Financial Instruments Presentation 31 January 2025
IAS 33 - Earnings per Share 31 January 2025
IAS 34 - Interim Financial Reporting 31 January 2025
IAS 36 - Impairment of Assets 31 January 2025
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 31 January 2025
IAS 38 - Intangible Assets 31 January 2025
IAS 39 - Financial Instruments Recognition and Measurement 31 January 2025
IAS 40 - Investment Property 31 January 2025
IAS 41 - Agriculture 31 January 2025

IFRIC

Document name Date uploaded
IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities 31 January 2025
IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments 31 January 2025
IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 31 January 2025
IFRIC 6 - Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 31 January 2025
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 31 January 2025
IFRIC 10 - Interim Financial Reporting and Impairment 31 January 2025
IFRIC 12 - Service Concession Arrangements 31 January 2025
IFRIC 14 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 31 January 2025
IFRIC 16 - Hedges of a Net Investment in a Foreign Operation 31 January 2025
IFRIC 17 - Distribution of non-cash Assets to Owners 31 January 2025
IFRIC 19 - Extinguishing Financial Liabilties with Equity Instruments 31 January 2025
IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine 31 January 2025
IFRIC 21 - Levies 31 January 2025
IFRIC 22 - Foreign Currency Transactions and Advance Consideration 31 January 2025
IFRIC 23 - Uncertainty over Income Tax Treatments 31 January 2025

SIC

Document name Date uploaded
SIC 07 - Introduction of the Euro 31 January 2025
SIC 10 - Government Assistance - No Specific Relation to Operating Activities 31 January 2025
SIC 25 - Income Taxes - Changes in the Tax Status of an Entity or its Shareholders 31 January 2025
SIC 29 - Service Concession Arrangements Disclosures 31 January 2025
SIC 32 - Intangible Assets - Web Site Costs 31 January 2025