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

Text by Standard 2022

Please see the Text by Standard 2022 below:

Title
Date
Size
Document type
IFRS 1 - First‑time Adoption of International Financial Reporting Standards
23 May 2022
429Kb
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IFRS 2 - Share‑based Payment
23 May 2022
459Kb
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IFRS 3 - Business Combinations
23 May 2022
471Kb
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IFRS 4 - Insurance Contracts
23 May 2022
424Kb
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IFRS 5 - Non‑current Assets Held for Sale and Discontinued Operations
23 May 2022
327Kb
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IFRS 6 - Exploration for and Evaluation of Mineral Resources
23 May 2022
217Kb
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IFRS 7 - Financial Instruments Disclosures
23 May 2022
523Kb
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IFRS 8 - Operating Segments
23 May 2022
256Kb
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IFRS 9 - Financial Instruments
23 May 2022
1.1MB
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IFRS 10 - Consolidated Financial Statements
23 May 2022
510Kb
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IFRS 11 - Joint Arrangements
23 May 2022
357Kb
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IFRS 12 - Disclosure of Interests in Other Entities
23 May 2022
288Kb
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IFRS 13 - Fair Value Measurement
23 May 2022
456Kb
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IFRS 15 - Revenue from Contracts with Customers
23 May 2022
464Kb
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IFRS 16 - Leases
23 May 2022
402Kb
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IAS 1 - Presentation of Financial Statements
23 May 2022
442Kb
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IAS 2 - Inventories
23 May 2022
200Kb
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IAS 7 - Statement of Cash Flows
23 May 2022
247Kb
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IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
23 May 2022
298Kb
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IAS 10 - Events after the Reporting Period
23 May 2022
249Kb
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IAS 12 - Income Taxes
23 May 2022
419Kb
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IAS 16 - Property, Plant and Equipment
23 May 2022
321Kb
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IAS 19 - Employee Benefits
23 May 2022
488Kb
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IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
23 May 2022
237Kb
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IAS 21 - The Effects of Changes in Foreign Exchange Rates
23 May 2022
276Kb
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IAS 23 - Borrowing Costs
23 May 2022
185Kb
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IAS 24 - Related Party Disclosures
23 May 2022
266Kb
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IAS 26 - Accounting and Reporting by Retirement Benefit Plans
23 May 2022
244Kb
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IAS 27 - Separate Financial Statements
23 May 2022
198Kb
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IAS 28 - Investments in Associates and Joint Ventures
23 May 2022
217Kb
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IAS 29 - Financial Reporting in Hyperinflationary Economies
23 May 2022
202Kb
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IAS 32 - Financial Instruments Presentation
23 May 2022
429Kb
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IAS 33 - Earnings per Share
23 May 2022
314Kb
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IAS 34 - Interim Financial Reporting
23 May 2022
277Kb
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IAS 36 - Impairment of Assets
23 May 2022
491Kb
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IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
23 May 2022
341Kb
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IAS 38 - Intangible Assets
23 May 2022
405Kb
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IAS 39 - Financial Instruments Recognition and Measurement
23 May 2022
424Kb
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IAS 40 - Investment Property
23 May 2022
294Kb
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IAS 41 - Agriculture
23 May 2022
251Kb
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IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
23 May 2022
211Kb
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IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments
23 May 2022
268Kb
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IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
23 May 2022
179Kb
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IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
23 May 2022
176Kb
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IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
23 May 2022
212Kb
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IFRIC 10 - Interim Financial Reporting and Impairment
23 May 2022
165Kb
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IFRIC 12 - Service Concession Arrangements
23 May 2022
258Kb
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IFRIC 14 - IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
23 May 2022
209Kb
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IFRIC 16 - Hedges of a Net Investment in a Foreign Operation
23 May 2022
253Kb
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IFRIC 17 - Distributions of Non‑cash Assets to Owners
23 May 2022
237Kb
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IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments
23 May 2022
232Kb
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IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine
23 May 2022
201Kb
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IFRIC 21 - Levies
23 May 2022
140Kb
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IFRIC 22 - Foreign Currency Transactions and Advance Consideration
23 May 2022
206Kb
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IFRIC 23 - Uncertainty over Income Tax Treatments
23 May 2022
178Kb
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SIC 7 - Introduction of the Euro
23 May 2022
137Kb
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SIC 10 - Government Assistance—No Specific Relation to Operating Activities
23 May 2022
175Kb
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SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
23 May 2022
160Kb
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SIC 29 - Service Concession Arrangements Disclosures
23 May 2022
172Kb
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SIC 32 - Intangible Assets—Web Site Costs
23 May 2022
180Kb
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