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
  • The international accounting standards adopted by the Secretary of State for the Department of Department for Business, Energy and Industrial Strategy (BEIS) (before delegation of adoption powers to the UKEB)

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

Please find a link here to the consolidated text of all UK-adopted international accounting standards at 6 January 2021 

Text By Standard

Please find a link to the list of UK-adopted international accounting standards

2021 list of UK adoptions

Please find a link to the 2021 list of UK adoptions

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