Standards in issue

All Standards can be found at the bottom of this page. 

Foreword to Accounting Standards

This foreword explains the scope, authority and identification of accounting standards, issued by the FRC. It  relates to financial statements prepared in accordance with UK and Republic of Ireland legislation and accounting standards (for companies these are referred to in UK company law as ‘Companies Act accounts’ and in Irish company law as 'Companies Act financial statements'). It does not apply to financial statements prepared in accordance with adopted IFRS (for companies these are referred to in UK company law as ‘IAS accounts’ and in Irish company law as 'IFRS financial statements').

Foreword to Accounting Standards (January 2022) (PDF)

Overview of the financial reporting framework

This overview describes the financial reporting framework applicable for accounting periods beginning on or after 1 January 2021. Early application is permitted subject to the provisions in each standard.

Overview of the financial reporting framework (January 2022) (PDF)

Table of Differences 

The Table of Differences describes the relationships between UK and Ireland financial reporting standards and IFRS Standards.