ICAEW.com works better with JavaScript enabled.

Accounting standards

Find guides, comparisons between local GAAP and international standards, links to accounting standards online, books and articles and other resources.

eBooks

Selected eBooks, print books and journals on international standards and national GAAP.

More info

IFRS

Technical summaries and useful guides for IFRS and IAS standards.

More info

IFRS

Technical summaries and useful guides covering the IFRSs and IASs issued by the International Accounting Standards Board.

IFRS checklists and model financial statements

Find disclosure checklists, illustrative statements and compliance questionnaires.

More info

IFRS checklists and model statements

Checklists, compliance questionnaires, model financial statements and other resources can help entities to prepare their own financial statements to meet IFRS disclosure and presentation requirements.

Worldwide adoption of IFRS

Global surveys and information by country on IFRS adoption or convergence.

More info

Worldwide adoption of IFRS

The adoption of International Financial Reporting Standards and plans for convergence or harmonisation differ widely by jurisdiction.

SORPs

Statements of Recommended Practice and guidance on accounting by industry.

More info

Accounting by industry

Guide and standards, including SORPs, covering a variety of business sectors.

Knowledge guide to international accounting standards

The history of international standards, plus sources for standards and interpretations.

More info

Knowledge guide to IAS and IFRS

Find out more about the development of international standards and get resources to help you locate IAS, IFRS, interpretations and IPSAS.

Knowledge guide to UK accounting standards

The history of UK accounting standards and GAAP, plus how to obtain standards and SORPs.

More info

Knowledge guide to UK standards

An overview of the history and development of UK accounting standards and information on how you can obtain the current standards.

Local GAAP and GAAP comparisons

Surveys, guides and links to comparisons by country.

More info

Local GAAP and GAAP comparisons

An understanding of local accounting standards or Generally Accepted Accounting Practices is vital to those working internationally or across different national jurisdictions.

New UK GAAP

Resources on the new UK reporting framework.

More info

New UK GAAP

A new financial reporting framework in the UK will be effective from 1 January 2015. Find books, articles and online resources covering each new Financial Reporting Standard.

UK FRS

Resources on UK Financial Reporting Standards.

More info

UK FRS

Summaries and useful guides covering the FRSs issued by the Financial Reporting Council.

UK SSAP

Material on UK Statements of Standard Accounting Practice.

More info

UK SSAP

Statements of Standard Accounting Practice were issued by the UK Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force.

US accounting standards

Resources on US GAAP, including legacy Statements and Interpretations.

More info

US accounting standards

Accounting standards in the US are developed and maintained by the FASB.