A new financial reporting framework in the UK is effective from 1 January 2015. Find books, articles and online resources covering each new Financial Reporting Standard.
An overview of the history and development of International Accounting Standards and information on how you can obtain the current IAS, IFRS, interpretations and IPSAS.
Statements of Standard Accounting Practice were issued by the Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force for accounting periods commencing before 31 December 2014.