Accounting standards
We also maintain separate pages on
accounting standards in the UK with more information and resources on UK GAAP and IFRS.
IFAC profile: United Kingdom
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
UK Endorsement Board (UKEB)
The body responsible for endorsing and adopting new or amended international accounting standards in the UK. For financial years beginning on or after 1 January 2021, UK-registered listed companies are required to use UK-adopted international accounting standards. The UKEB was created following the UK's exit from the EU.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the
Bloomsbury Accounting and Tax Service.
Exclusive
Group accounts under UK GAAP
This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts.
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Small Company Financial Reporting (4th edition)
Comprehensive practical guidance on the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues.
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Example financial statements
Example FRS 102, FRS 102 section 1A and FRS 105 financial statements and disclosure checklists, for UK micro-entities and small & medium companies.
eBooks
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
UK GAAP 2019: Generally Accepted Accounting Practice under UK and Irish GAAP
Guide from 2019 focusing on each area of the financial statement along with illustrative examples. It provides a detailed guide to interpreting and implementing the UK accounting standards FRS 100, FRS 101, FRS 102, FRS 103 and FRS 104.
Exclusive
Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers
Updated version of the SORP published in September 2018, reflecting amendments to UK GAAP. The SORP will be effective for financial years beginning on or after 1 January 2019.
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UK GAAP 2017: generally accepted accounting practice under UK and Irish GAAP
UK GAAP 2017 is fully updated to reflect the application of the new accounting standards in practice. It focuses on each area of the financial statement in turn and explains how they are treated by FRS 102, FRS 100, FRS 101, FRS 103 and FRS 104.
Exclusive
UK GAAP financial statement disclosures manual
A practical manual for preparing new UK GAAP-compliant disclosures. This guide collects all of the latest guidelines into one place and is designed for practical application with many real-world examples.
Exclusive
Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015
A detailed guide to applying new UK GAAP.
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Housing SORP 2014: Statement of Recommended Practice for registered social housing providers
Updated version of the SORP published in September 2014, reflecting new UK GAAP. The SORP will be effective for financial years beginning on or after 1 January 2015.
As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.
Articles and books in the ICAEW Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively,
contact us if you have a particular enquiry or need further help consulting these titles.
Tolley's form and content of financial statements
Looseleaf service providing practical guidance on the preparation and presentation of financial statements in accordance with UK GAAP. Includes specimen accounts, fully cross-referenced to source requirements. Updated twice per year.
Tolley's accounting for tax professionals, 3rd ed.
An accessible guide to the accounting rules relevant to the work of a tax professional in the UK. The book explains how the tax charge is based on accounting principles, and provides information on those principles. Included is a discussion of the particular requirements of Financial Reporting Standards as they apply to sole traders, partnerships, and companies.
Preparing charity accounts, 2019-20
A one-stop reference guide to preparing accounts under FRS 102 and the FRS 102 Charities SORP, whatever the size of the charity. Includes model hospice accounts and a disclosure checklist for a charity reporting under FRS 102.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
To find out whether you can claim credits towards completing the ACA qualification and/or apply for ICAEW membership, see our pages on
becoming a member.
Disclaimer
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
