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Generally Accepted Accounting Practice in the UK (UK GAAP) is the body of accounting standards and other guidance published by the UK’s Financial Reporting Council (FRC). A new financial reporting framework in the UK will be effective on 1 January 2015.


Information and resources on the UK financial reporting regime, effective 1 January 2015.

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Resources for the new financial reporting framework in the UK, effective from 1 January 2015.

Standards trackers

Outlines of UK accounting standards, recent changes and effective dates.

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Mandatory dates

Identify which new standards and amendments apply to different time periods.

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Practical online guidance written exclusively for faculty members by experts.

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Webinars and recordings

Access recordings and download slides from recent webinars on UK GAAP issues.

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UK GAAP Webinar/event recordings

The Financial Reporting Faculty's webinars cover a range of updates on IFRS, UK GAAP and policy issues. If you missed the webinar you can still listen to the recording and download the slides. the new UK regime is effective for accounting periods beginning on or after 1 January 2015

Publications and eBooks

Access a selection of practical texts, many available for loan or download.

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Publications and ebooks

Access to a selection of practical texts, many available for loan or download to Financial Reporting Faculty members.


Articles on topical UK GAAP issues selected from the faculty's journal.

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Answers to initial questions on topical issues, with signposts to additional information.

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The Financial Reporting Faculty regularly produces FAQs on areas of general interest. We answer your initial questions on the topic, and guide you to any other relevant resources that are available.

UK GAAP courses

This range of courses will help develop your knowledge of UK and US GAAP.


FRS 102 for Charities

This practical, one-day CPD workshop equips you with the knowledge to apply the changes when moving from current UK GAAP to FRS 102 with a focus on implications for charities.

FRS 102 - Financial Instruments for Non-Financial Institutions

The accounting requirements on financial instruments are significantly different under FRS 102 than previous UK GAAP. This practical, one-day CPD training course equips you with the knowledge to apply these changes in accounting.

Library & Information Service

Handpicked resources covering the standards under old UK GAAP.



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


Statements of Standard Accounting Practice were issued by the Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force for accounting periods commencing before 31 December 2014.