UK-Adopted International Accounting StandardsAdoption Status Report
UK-Adopted International Accounting StandardsAdoption Status Report

Text by Standard 2021

Please see the Text by Standard 2021 below:

Title
Date
Size
Document type
IFRS 16 - Leases
12 May 2021
559KB
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IFRS 1 - First-time Adoption of International Financial Reporting Standards
21 December 2020
466kB
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IFRS 2 - Share-based Payment
21 December 2020
455kB
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IFRS 3 - Business Combinations
21 December 2020
499kB
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IFRS 4 - Insurance Contracts
05 January 2021
462kB
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IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
21 December 2020
336kB
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IFRS 6 - Exploration for and Evaluation of Mineral Resources
21 December 2020
309kB
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IFRS 7 - Financial Instruments: Disclosures
05 January 2021
514kB
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IFRS 8 - Operating Segments
21 December 2020
303kB
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IFRS 9 - Financial Instruments
05 January 2021
1.1mB
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IFRS 10 - Consolidated Financial Statements
21 December 2020
498kB
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IFRS 11 - Joint Arrangements
21 December 2020
453kB
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IFRS 12 - Disclosure of Interests in Other Entities
21 December 2020
390kB
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IFRS 13 - Fair Value Measurement
21 December 2020
506kB
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IFRS 15 - Revenue from Contracts with Customers
21 December 2020
551kB
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IAS 1 - Presentation of Financial Statements
19 December 2020
492kB
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IAS 2 - Inventories
18 December 2020
321kB
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IAS 7 - Statement of Cash Flows
18 December 2020
370kB
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IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
18 December 2020
365kB
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IAS 10 - Events after the Reporting Period
18 December 2020
334kB
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IAS 12 - Income Taxes
18 December 2020
485kB
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IAS 16 - Property, Plant and Equipment
18 December 2020
396kB
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IAS 19 - Employee Benefits
18 December 2020
552kB
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IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
18 December 2020
327kB
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IAS 21 - The Effects of Changes in Foreign Exchange Rates
18 December 2020
376kB
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IAS 23 - Borrowing Costs
18 December 2020
321kB
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IAS 24 - Related Party Disclosures
18 December 2020
343kB
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IAS 26 - Accounting and Reporting by Retirement Benefit Plans
18 December 2020
325kB
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IAS 27 - Separate Financial Statements
18 December 2020
322kB
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IAS 28 - Investments in Associates and Joint Ventures
18 December 2020
349kB
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IAS 29 - Financial Reporting in Hyperinflationary Economies
18 December 2020
313kB
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IAS 32 - Financial Instruments: Presentation
18 December 2020
490kB
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IAS 33 - Earnings per Share
18 December 2020
396kB
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IAS 34 - Interim Financial Reporting
18 December 2020
369kB
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IAS 36 - Impairment of Assets
18 December 2020
531kB
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IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
18 December 2020
385kB
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IAS 38 - Intangible Assets
18 December 2020
458kB
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IAS 39 - Financial Instruments: Recognition and Measurement
05 January 2021
474kB
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IAS 40 - Investment Property
18 December 2020
401kB
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IAS 41 - Agriculture
18 December 2020
346kB
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IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
18 December 2020
260kB
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IFRIC 2 - Members’ Shares in Co-operative Entities and Similar Instruments
18 December 2020
329kB
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IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
18 December 2020
236kB
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IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
18 December 2020
216kB
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IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economiesies
18 December 2020
256kB
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IFRIC 10 - Interim Financial Reporting and Impairment
18 December 2020
240kB
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IFRIC 12 - Service Concession Arrangements
18 December 2020
297kB
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IFRIC 14 - IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
18 December 2020
290kB
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IFRIC 16 - Hedges of a Net Investment in a Foreign Operation
18 December 2020
326kB
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IFRIC 17 - Distributions of Non-cash Assets to Owners
18 December 2020
268kB
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IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments
18 December 2020
260kB
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IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine
18 December 2020
269kB
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IFRIC 21 - Levies
18 December 2020
230kB
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IFRIC 22 - Foreign Currency Transactions and Advance Consideration
18 December 2020
259kB
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IFRIC 23 - Uncertainty over Income Tax Treatments
18 December 2020
274kB
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SIC 7 - Introduction of the Euro
18 December 2020
206kB
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SIC 10 - Government Assistance—No Specific Relation to Operating Activities
18 December 2020
230kB
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SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
18 December 2020
211kB
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SIC 29 - Service Concession Arrangements: Disclosures
18 December 2020
236kB
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SIC 32 - Intangible Assets—Web Site Costs
18 December 2020
252kB
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