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

Text by Standard 2024

Please see the Text by Standard 2024 below:

Title
Date
Size
Document type
IAS 1 - Presentation of Financial Statements
15 March 2024
377Kb
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IAS 2 - Inventories
15 March 2024
155Kb
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IAS 7 - Statement of Cash Flows
15 March 2024
191Kb
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IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
15 March 2024
191Kb
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IAS 10 - Events after the Reporting Period
15 March 2024
182Kb
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IAS 12 - Income Taxes
15 March 2024
363Kb
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IAS 16 - Property, Plant and Equipment
15 March 2024
260Kb
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IAS 19 - Employee Benefits
15 March 2024
416Kb
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IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
15 March 2024
153Kb
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IAS 21 - The Effects of Changes in Foreign Exchange Rates
15 March 2024
197Kb
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IAS 23 - Borrowing Costs
15 March 2024
124Kb
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IAS 24 - Related Party Disclosures
15 March 2024
176Kb
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IAS 26 - Accounting and Reporting by Retirement Benefit Plans
15 March 2024
160Kb
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IAS 27 - Separate Financial Statements
15 March 2024
131Kb
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IAS 28 - Investments in Associates and Joint Ventures
15 March 2024
148Kb
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IAS 29 - Financial Reporting in Hyperinflationary Economies
15 March 2024
129Kb
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IAS 32 - Financial Instruments Presentation
15 March 2024
290Kb
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IAS 33 - Earnings per Share
15 March 2024
242Kb
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IAS 34 - Interim Financial Reporting
15 March 2024
187Kb
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IAS 36 - Impairment of Assets
15 March 2024
394Kb
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IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
15 March 2024
228Kb
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IAS 38 - Intangible Assets
15 March 2024
317Kb
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IAS 39 - Financial Instruments Recognition and Measurement
15 March 2024
308Kb
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IAS 40 - Investment Property
15 March 2024
232Kb
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IAS 41 - Agriculture
15 March 2024
192Kb
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IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
15 March 2024
110Kb
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IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments
15 March 2024
167Kb
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IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
15 March 2024
92Kb
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IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
15 March 2024
88Kb
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IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
15 March 2024
102Kb
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IFRIC 10 - Interim Financial Reporting and Impairment
15 March 2024
100Kb
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IFRIC 12 - Service Concession Arrangements
15 March 2024
156Kb
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IFRIC 14 - IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
15 March 2024
124Kb
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IFRIC 16 - Hedges of a Net Investment in a Foreign Operation
15 March 2024
164Kb
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IFRIC 17 - Distributions of Non‑cash Assets to Owners
15 March 2024
148Kb
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IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments
15 March 2024
106Kb
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IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine
15 March 2024
111Kb
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IFRIC 21 - Levies
15 March 2024
89Kb
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IFRIC 22 - Foreign Currency Transactions and Advance Consideration
15 March 2024
106Kb
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IFRIC 23 - Uncertainty over Income Tax Treatments
15 March 2024
119Kb
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IFRS 1 - First‑time Adoption of International Financial Reporting Standards
15 March 2024
360Kb
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IFRS 2 - Share‑based Payment
15 March 2024
357Kb
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IFRS 3 - Business Combinations
15 March 2024
400Kb
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IFRS 5 - Non Current Assets Held for Sale and Discontinued Operation
15 March 2024
221Kb
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IFRS 6 - Exploration for and Evaluation of Mineral Resources
15 March 2024
141Kb
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IFRS 7 - Financial Instruments Disclosures
15 March 2024
432Kb
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IFRS 8 - Operating Segments
15 March 2024
172Kb
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IFRS 9 - Financial Instruments
15 March 2024
1.2MB
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IFRS 10 - Consolidated Financial Statements
15 March 2024
421Kb
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IFRS 11 - Joint Arrangements
15 March 2024
288Kb
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IFRS 12 - Disclosure of Interest in Other Entities
15 March 2024
226Kb
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IFRS 13 - Fair Value Measurement
15 March 2024
386Kb
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IFRS 15 - Revenue from Contracts with Customers
15 March 2024
420Kb
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IFRS 16 - Leases
15 March 2024
359Kb
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IFRS 17 - Insurance Contracts
15 March 2024
625Kb
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SIC 07 - Introduction of the Euro
15 March 2024
80Kb
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SIC 10 - Government Assistance—No Specific Relation to Operating Activities
15 March 2024
98Kb
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SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
15 March 2024
82Kb
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SIC 29 - Service Concession Arrangements Disclosures
15 March 2024
105Kb
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SIC 32 - Intangible Assets—Web Site Costs
15 March 2024
116Kb
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