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UK GAAP

Generally Accepted Accounting Practice in the UK (UK GAAP) is the body of accounting standards and other guidance published by the UK Accounting Standards Board (ASB).

A new financial reporting framework in the UK will be effective on 1 January 2015. Find out more about the new UK GAAP.

New UK GAAP

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

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New UK GAAP

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

Standards trackers

Check which version of the standard applies to your financial statements.

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UK standards tracker

Details of recent changes to UK standards and when those changes come into effect. Links are then provided to electronic versions of the standards where possible.

Mandatory dates

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

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Mandatory dates

Identify which new FRSs and amendments to existing UK standards come into force for different time periods, linked to the ICAEW Financial Reporting Faculty’s standards tracker.

Consultations

Latest proposals for amending UK accounting standards.

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UK GAAP consultations

Latest proposals for amending UK standards and other financial reporting requirements.

Factsheets

Practical online guidance written exclusively for faculty members by experts.

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UK GAAP factsheets

Practical online guidance written exclusively for faculty members by experts.

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

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

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Webinars and recordings

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

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