Disclaimer: Published on behalf of UK Government
For financial years beginning on or after 1 January 2021, UK-registered listed companies are required to use UK-adopted international accounting standards when preparing their consolidated financial statements
This is required by the Statutory Instrument 2019/685 International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019
Means the “International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB).
Please find a link here to the consolidated text of all UK-adopted international accounting standards at 6 January 2021
Please find a link to the list of UK-adopted international accounting standards
Please find a link to the 2021 list of UK adoptions