UK-adopted international accounting standards

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.

UK-adopted international accounting standards

These comprise:

  • The European Union adopted international accounting standards at the end of Transition Period (31 December 2020).
  • The international accounting standards adopted by the Secretary of State for the Department of Business, Energy and Industrial Strategy (BEIS) between 1 January 2021 and 21 May 2021.
  • The international accounting standards adopted by the UK Endorsement Board after delegation of adoption powers (from 22 May 2021).

International accounting standards

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).

                         Consolidated Text of all UK adopted Accounting Standards 

                                                             Text By Standard

                                                           List of UK adoptions