Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
See our guides to Financial Reporting Standards (FRSs), Statements of Standard Accounting Practice (SSAPs) and accounting by industry for information on specific standards and SORPs.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
Accounting standards
Accounting Standards Board (ASB)
Official source of local accounting standards, including summaries and full text of most FRSs and SSAPs. The ASB is responsible for developing and issuing local accounting standards as part of the Financial Reporting Council.
Accounting Standards Updates by Jurisdiction: United Kingdom
Updates from Deloitte's IAS Plus service.
United Kingdom
A review of accounting and auditing from the World Bank as part of the Reports on the Observance of Standards and Codes (ROSC) initiative.
Accountancy and auditing bodies
Association of Accounting Technicians
Professional membership organisation providing recognised training and continuing professional development for accounting technicians. Supported by CIPFA, ICAEW, CIMA and ICAS.
Association of British Independent Accounting Firms (ABIAF)
National network of independent accounting firms with strong local connections.
Association of Chartered Certified Accountants (ACCA)
International accountancy body for the chartered accountants providing advice and accountancy courses to students as well as accountancy regulations and tax accountant advice to small businesses.
Association of Independent Specialist Medical Accountants (AISMA)
Network of 63 firms of specialists accountants in the UK all involved in accountancy work for doctors.
Association of International Accountants (AIA)
A Recognised Qualifying Body (RQB) in the UK for company auditors under the Companies Act 1989, the AIA promotes and supports the advancement of the accountancy profession both in the UK and internationally.
British Accounting Association (BAA)
UK organisation bringing together those interested in teaching and research in accounting and finance.
British Association of Hospitality Accountants (BAHA)
Body formed in 1969 for professionals involved in financial management and control within the hotel industry. Site includes details of guidance notes and other publications produced by BAHA.
Chartered Institute of Management Accountants (CIMA)
Represents accountants in business such as financial managers and accountants who work in industry, commerce, not-for-profit and public sector organisations.
Chartered Institute of Public Finance and Accountancy (CIPFA)
Body for the public services providing education and training in accountancy and financial management.
Consultative Committee of Accountancy Bodies (CCAB)
Umbrella organisation representing the six major accountancy bodies in the UK and the Republic of Ireland. Site includes an explanation of the organisation's core objectives and role in promoting CCAB qualified accountants from the 6 bodies that make up the CCAB. The site also includes an archive of press releases, and reports they have issued (in PDF format). Also includes a listing of CCAB groups in Europe.
Institute for Turnaround
Formerly know as the Society of Turnaround Professionals, the Institute for Turnaround is a professional body for the operational, funding and advisory community.
ICAEW
The largest professional accountancy body in Europe, representing chartered accountants.
Institute of Chartered Accountants of Scotland
Professional body for chartered accountants in Scotland.
Institute of Certified Book-keepers
Organisation promoting the profession of book-keeping through relevant qualifications reflecting the role of the book-keeper in commerce and industry.
Institute of Cost & Executive Accountants
Professional body promoting "the study and adoption of scientific methods in industrial and commercial enterprise, local government, public service and internal audit streams".
Institute of Financial Accountants
Body representing and providing qualifications for non-chartered accountants wishing to work in financial management.
National Association of Specialist Dental Accountants
Organisation representing specialist dental accountants. NASDA membership includes accountants and lawyers with an in-depth knowledge of the dental profession. The Association works to promote and develop accountancy services to the dental profession and further knowledge of specialist dental accountancy matters.
Network of Independent Forensic Accountants
A network of independent independent Chartered Accountancy practices created to provide expert witnesses (accredited by the Law Society) for cases involving litigation in areas of the law such as matrimonial, family, commercial, criminal, insurance, personal injury and clinical and professional negligence.
Oil Industry Accounting Committee
Service for the oil industry providing specialist news plus downloadable copies of current exposure drafts, SORPs and guidance
Production Guild of Great Britain
Body formed by the merger of the Guild of Film Production Accountants and Financial Administrators (GFPA) and The Guild of Film Production Executives (GFPE) in 1999.
Society of Professional Accountants
An independent association of chartered accountants from the ICAEW working in smaller practices. Site includes a browse function to find members, by county or town.
Society of Trust and Estate Practitioners (STEP)
The professional body for trust and estate profession worldwide, which includes members from the accounting sector as well as legal, corporate trust, banking, insurance and other related professions. Site includes information about the history and structure of STEP, along with a selection of publications that can be downloaded free.
UK 200 Group
A mutual association for firms of chartered accountants, with a website that contains information on the group as well as sections on trade groups and specialist panels.
Worshipful Company of Chartered Accountants in England and Wales
Livery Company for chartered accountants with an associated charitable trust. Fosters the accountancy profession in a number of ways including provision of social and professional events for ICAEW members, promotion of standards, creation and distribution of funds for charitable purposes and, like the ICAEW, monitoring policy developments relating to the profession. The Company has the special responsibility of supporting the Mayoralty and the City.
Comparisons
A comparison of UK GAAP, IFRS for SMEs and IFRS
PwC publication, issued in November 2010, highlighting differences between the current and proposed standards.
A comparison of IFRS and UK GAAP – 2007
Comparison published by PwC which looks at the main differences between IFRS and UK accounting standards up to March 2007.
Similarities and Differences: A comparison of IFRS, US GAAP and UK GAAP (1.15mb/105 pages)
Guide published by PwC in August 2005.
IAS compared with US GAAP and UK GAAP (PDF 610.09kb/20 pages)
Extract from a KPMG publication released in 2003.
Guides and resources
UK: Accounts
Practical business information provided by the European Commission on legal requirements and administrative procedures for companies registered in the UK. Includes links to relevant documents and legal texts.
Other resources
The Future of UK GAAP
Summary and supporting documents for the Accounting Standards Board (ASB) project proposing convergence of UK GAAP with IFRS. Documents include:
Articles and books in the Library collection
Selected books
Each selected book features specific accounting information on this country – click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts. The countries covered include Austria, Belgium, Denmark, Finland, France, Germany, Greece, Italy, Luxembourg, the Netherlands, Portugal, Republic of Ireland, the UK, Spain, Sweden, Iceland, Norway, Switzerland, Turkey, the Czech Republic, Hungary, Poland and the Russian Federation.
International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.
World Accounting
John D Gould, Kurt S Schulzke and LL Orsini
Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work comprised of three volumes.
Find more resources
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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