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

Text by Standard 2026

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 11 March 2026
IFRS 2 - Share‑based Payment 11 March 2026
IFRS 3 - Business Combinations 11 March 2026
IFRS 5 - Non Current Assets Held for Sale and Discontinued Operations 11 March 2026
IFRS 6 - Exploration for and Evaluation of Mineral Resources 11 March 2026
IFRS 7 - Financial Instruments Disclosures 11 March 2026
IFRS 8 - Operating Segments 11 March 2026
IFRS 9 - Financial Instruments 11 March 2026
IFRS 10 - Consolidated Financial Statements 11 March 2026
IFRS 11 - Joint Arrangements 11 March 2026
IFRS 12 - Disclosure of Interest in Other Entities 11 March 2026
IFRS 13 - Fair Value Measurement 11 March 2026
IFRS 15 - Revenue from Contracts with Customers 11 March 2026
IFRS 16 - Leases 11 March 2026
IFRS 17 - Insurance Contracts 11 March 2026

IAS

Document name Date uploaded
IAS 1 - Presentation of Financial Statements 11 March 2026
IAS 2 - Inventories 11 March 2026
IAS 7 - Statement of Cash Flows 11 March 2026
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 11 March 2026
IAS 10 - Events after the Reporting Period 11 March 2026
IAS 12 - Income Taxes 11 March 2026
IAS 16 - Property, Plant and Equipment 11 March 2026
IAS 19 - Employee Benefits 11 March 2026
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 11 March 2026
IAS 21 - The Effects of Changes in Foreign Exchange Rates 11 March 2026
IAS 23 - Borrowing Costs 11 March 2026
IAS 24 - Related Party Disclosures 11 March 2026
IAS 26 - Accounting and Reporting by Retirement Benefit Plans 11 March 2026
IAS 27 - Separate Financial Statements 11 March 2026
IAS 28 - Investments in Associates and Joint Ventures 11 March 2026
IAS 29 - Financial Reporting in Hyperinflationary Economies 11 March 2026
IAS 32 - Financial Instruments Presentation 11 March 2026
IAS 33 - Earnings per Share 11 March 2026
IAS 34 - Interim Financial Reporting 11 March 2026
IAS 36 - Impairment of Assets 11 March 2026
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 11 March 2026
IAS 38 - Intangible Assets 11 March 2026
IAS 39 - Financial Instruments Recognition and Measurement 11 March 2026
IAS 40 - Investment Property 11 March 2026
IAS 41 - Agriculture 11 March 2026

IFRIC

Document name Date uploaded
IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities 11 March 2026
IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments 11 March 2026
IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 11 March 2026
IFRIC 6 - Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 11 March 2026
IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 11 March 2026
IFRIC 10 - Interim Financial Reporting and Impairment 11 March 2026
IFRIC 12 - Service Concession Arrangements 11 March 2026
IFRIC 14 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 11 March 2026
IFRIC 16 - Hedges of a Net Investment in a Foreign Operation 11 March 2026
IFRIC 17 - Distribution of non-cash Assets to Owners 11 March 2026
IFRIC 19 - Extinguishing Financial Liabilties with Equity Instruments 11 March 2026
IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine 11 March 2026
IFRIC 21 - Levies 11 March 2026
IFRIC 22 - Foreign Currency Transactions and Advance Consideration 11 March 2026
IFRIC 23 - Uncertainty over Income Tax Treatments 11 March 2026

SIC

Document name Date uploaded
SIC 07 - Introduction of the Euro 11 March 2026
SIC 10 - Government Assistance—No Specific Relation to Operating Activities 11 March 2026
SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders 11 March 2026
SIC 29 - Service Concession Arrangements Disclosures 11 March 2026
SIC 32 - Intangible Assets—Web Site Costs 11 March 2026