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.

UK GAAP

Resources on the UK reporting framework.

More info

UK GAAP

Access to a wide range of online resources on UK GAAP accounting standards.

Old UK GAAP

Resources on UK Financial Reporting Standards for periods prior to 2015.

More info

Old UK GAAP

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

IFRS

Technical summaries and useful guides for IFRS and IAS standards.

More info

IFRS accounting standards

International Financial Reporting Standards (IFRSs) and IFRICs are accounting standards and interpretations published by the International Accounting Standards Board (IASB).

SORPs

Statements of Recommended Practice and guidance on accounting by industry.

More info

Accounting for specific sectors

Guidance and UK standards, including SORPs, covering a variety of business and industry sectors.

IFRS checklists and model financial statements

Find disclosure checklists, illustrative statements and compliance questionnaires.

More info

Worldwide adoption of IFRS

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

More info

IFRS adoption around the world

Find out which countries require or permit companies to apply IFRS and which standards have been endorsed by the EU.

Research guide to UK accounting standards

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

More info

UK accounting standards

In this guide, we provide information on how to obtain current and historical UK accounting standards, and give an overview of their history and development.

Research guide to international accounting standards

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

More info

International accounting standards

This guide provides an overview of the nature, history and development of international accounting standards, as well as information on their status, and how you can obtain them.

US accounting standards

Resources on US GAAP, including legacy Statements and Interpretations.

More info

US GAAP

The Accounting Standards Codification (ASC) is developed and maintained by the FASB. The ASC is the only source of authoritative GAAP in the US (other than SEC issued rules and regulations that only apply to SEC registrants).

UK SSAP

Material on UK Statements of Standard Accounting Practice.

More info

UK Statements of Standard Accounting Practice (SSAP)

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.

eBooks

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

Expand