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UK GAAP accounting standards

UK GAAP standards are accounting standards published by the Financial Reporting Council (FRC). For each standard we provide a synopsis and details of resources available.

Financial Reporting Faculty members have access to the standards tracker which allows faculty members to identify quickly and easily which version of the standard and recent amendments are applicable to a particular accounting period, linking directly to electronic versions of the standard.

A new UK GAAP regime came into effect on 1 January 2015. For information on the UK standards that have been superseded please visit our Old UK GAAP accounting standards page.