Accounting standards

We provide a range of resources and information on accounting standards in the UK and internationally.

Resources and services

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

IFRS

Technical summaries and useful guides covering International Financial Reporting Standards and International Accounting Standards.
UK FRS

Resources on the Financial Reporting Standards issued by the UK Accounting Standards Board.
UK SSAP

Summaries and other material on Statements of Standard Accounting Practice issued by the UK Accounting Standards Board.
SORPs

Statements of Recommended Practice and guidance on accounting by industry.
US accounting standards

Resources on US GAAP, including legacy Statements and Interpretations.
Books, guides and publications

Selected eBooks and other material in our print collection on international standards and national GAAP.

IFRS checklists and model financial statements

Links to updated disclosure checklists, illustrative financial statements and compliance questionnaires.
Local GAAP and GAAP comparisons

Surveys, guides and links to comparisons by country.
Worldwide adoption of IFRS

Global surveys and information by country on IFRS adoption or convergence.
Knowledge guide to international accounting standards

Detailed notes on the history and development of international standards and sources for standards and interpretations.
Knowledge guide to UK accounting standards

Detailed notes on the history and development of UK accounting standards and GAAP and how to obtain standards and SORPs.