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

Text by Standard 2023

Please see the Text by Standard 2023 below:

Title
Date
Size
Document type
IAS 1 - Presentation of Financial Statements
13 April 2023
345Kb
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IAS 2 - Inventories
13 April 2023
189Kb
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IAS 7 - Statement of Cash Flows
13 April 2023
169Kb
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IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
13 April 2023
178Kb
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IAS 10 - Events after the Reporting Period
13 April 2023
247Kb
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IAS 12 - Income Taxes
13 April 2023
371Kb
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IAS 16 - Property, Plant and Equipment
13 April 2023
308Kb
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IAS 19 - Employee Benefits
13 April 2023
465Kb
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IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
13 April 2023
236Kb
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IAS 21 - The Effects of Changes in Foreign Exchange Rates
13 April 2023
266Kb
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IAS 23 - Borrowing Costs
13 April 2023
184Kb
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IAS 24 - Related Party Disclosures
13 April 2023
230Kb
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IAS 26 - Accounting and Reporting by Retirement Benefit Plans
13 April 2023
222Kb
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IAS 27 - Separate Financial Statements
13 April 2023
185Kb
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IAS 28 - Investments in Associates and Joint Ventures
13 April 2023
205Kb
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IAS 29 - Financial Reporting in Hyperinflationary Economies
13 April 2023
200Kb
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IAS 32 - Financial Instruments Presentation
13 April 2023
381Kb
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IAS 33 - Earnings per Share
13 April 2023
300Kb
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IAS 34 - Interim Financial Reporting
13 April 2023
247Kb
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IAS 36 - Impairment of Assets
13 April 2023
436Kb
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IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
13 April 2023
305Kb
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IAS 38 - Intangible Assets
13 April 2023
358Kb
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IAS 39 - Financial Instruments Recognition and Measurement
13 April 2023
377Kb
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IAS 40 - Investment Property
13 April 2023
282Kb
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IAS 41 - Agriculture
13 April 2023
250Kb
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IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
13 April 2023
183Kb
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IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments
13 April 2023
239Kb
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IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
13 April 2023
177Kb
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IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
13 April 2023
174Kb
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IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
13 April 2023
189Kb
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IFRIC 10 - Interim Financial Reporting and Impairment
13 April 2023
163Kb
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IFRIC 12 - Service Concession Arrangements
13 April 2023
216Kb
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IFRIC 14 - IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
13 April 2023
207Kb
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IFRIC 16 - Hedges of a Net Investment in a Foreign Operation
13 April 2023
225Kb
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IFRIC 17 - Distributions of Non‑cash Assets to Owners
13 April 2023
217Kb
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IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments
13 April 2023
175Kb
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IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine
13 April 2023
183Kb
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IFRIC 21 - Levies
13 April 2023
140Kb
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IFRIC 22 - Foreign Currency Transactions and Advance Consideration
13 April 2023
178Kb
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IFRIC 23 - Uncertainty over Income Tax Treatments
13 April 2023
178Kb
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IFRS 1 - First‑time Adoption of International Financial Reporting Standards
13 April 2023
408Kb
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IFRS 2 - Share‑based Payment
13 April 2023
415Kb
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IFRS 3 - Business Combinations
13 April 2023
437Kb
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IFRS 5 - Non Current Assets Held for Sale and Discontinued Operation
13 April 2023
294Kb
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IFRS 6 - Exploration for and Evaluation of Mineral Resources
13 April 2023
217Kb
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IFRS 7 - Financial Instruments - Disclosures
13 April 2023
507Kb
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IFRS 8 - Operating Segments
13 April 2023
235Kb
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IFRS 9 - Financial Instruments
13 April 2023
1.16MB
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IFRS 10 - Consolidated Financial Statements
13 April 2023
476Kb
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IFRS 11 - Joint Arrangements
13 April 2023
326Kb
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IFRS 12 - Disclosure of Interest in Other Entities
13 April 2023
277Kb
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IFRS 13 - Fair Value Measurement
13 April 2023
457Kb
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IFRS 15 - Revenue from Contracts with Customers
13 April 2023
448Kb
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IFRS 16 - Leases
13 April 2023
392Kb
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IFRS 17 - Insurance Contracts
13 April 2023
544Kb
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SIC 07 - Introduction of the Euro
13 April 2023
126Kb
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SIC 10 - Government Assistance—No Specific Relation to Operating Activities
13 April 2023
174Kb
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SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
13 April 2023
158Kb
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SIC 29 - Service Concession Arrangements Disclosures
13 April 2023
170Kb
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SIC 32 - Intangible Assets—Web Site Costs
13 April 2023
178Kb
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