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Accounting standards

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


Resources on the UK reporting framework.

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


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

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


Technical summaries and useful guides for IFRS and IAS standards.

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IFRS accounting standards

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


Statements of Recommended Practice and guidance on accounting by industry.

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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.

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Worldwide adoption of IFRS

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

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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.

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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.

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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.

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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).


Material on UK Statements of Standard Accounting Practice.

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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.


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