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2015 Constitution review
Accounting and reporting considerations related to COVID-19
Accounting Standards Advisory Forum (ASAF)
Acronyms and abbreviations
Adoption of IFRS by country
Alternative Investment Market (AIM)
Aquis Stock Exchange (AQSE) Growth Market
Auditing
Background to International Financial Reporting Standards (IFRSs)
Capital Markets Advisory Committee (CMAC)
Climate Disclosure Standards Board (CDSB)
Company Law
Corporate Reporting Review
Country-by-country reporting
Deloitte IFRS Centres of Excellence
Deloitte IFRS Centres of Excellence
Department for Energy, Science and Net Zero (DESNZ)
Differential reporting
Directors' Remuneration
Disclosure Guidance and Transparency Rules
Distributable Profits
Due Process Oversight Committee (DPOC)
EC Roundtable for Consistent Application of IFRSs in the EU
EC Roundtable on Consistent Application of IFRSs
Effects Analyses Consultative Group (EACG)
EFRAG Consultative Forum of Standard Setters of Europe
EFRAG draft comment letters
EFRAG founding organisations in 2001
EFRAG IFRS endorsement status reports
EFRAG Pro-active Accounting Activies in Europe (PAAinE)
EFRAG Supervisory Board
EFRAG Technical Expert Group (TEG)
Emerging Economies Group (EEG)
EU Law
European Commission
European Financial Reporting Advisory Group (EFRAG)
Financial Conduct Authority (FCA)
Financial Crisis Advisory Group (FCAG)
Financial Reporting Council
Financial Reporting Lab
Global financial crisis
Global Preparers Forum (GPF)
Global Reporting Initiative (GRI)
Going Concern
Group of 20 (G20)
High Growth Segment (HGS)
IASB and ISSB requests for information
IASB annual improvements process
IASB Board member history
IASB Board Member Photos
IASB Board membership
IASB discussion papers
IASB due process
IASB editorial corrections
IASB exposure drafts
IASB finalised pronouncements
IASB Internal Review 2004
IASB post-implementation review process
IASB working groups
IASC and XBRL
IASC Foundation Constitution Review 2003-2005
IASCF Constitution Review 2008-2010
IFRS Advisory Council
IFRS Advisory Council
IFRS Advisory Council
IFRS Foundation
IFRS Foundation Constitution
IFRS Foundation Trustees
IFRS Foundation Trustees strategy review 2011
IFRS Foundation Trustees' sustainability reporting initiative
IFRS in Europe – Background information
IFRS industry experts
IFRS Interpretations Committee
IFRS specialists
IFRS Taxonomy Consultative Group (ITCG)
IFRSs in Europe – Events of 2000-2001
IFRSs in Europe – Events of 2002
IFRSs in Europe – Events of 2003
IFRSs in Europe – Events of 2004
IFRSs in Europe – Events of 2005
IFRSs in Europe – Events of 2006
IFRSs in Europe – Events of 2007
IFRSs in Europe – Events of 2008
IFRSs in Europe – Events of 2009
IFRSs in Europe – Events of 2010
IFRSs in Europe – Events of 2011
IFRSs in Europe – Events of 2012
IFRSs in Europe – Events of 2012
IFRSs in Europe – Events of 2013
IFRSs in Europe – Events of 2014
IFRSs in Europe – Events of 2015
IFRSs in Europe – Events of 2015
IFRSs in Europe – Events of 2016
IFRSs in Europe – Events of 2016
IFRSs in Europe – Events of 2017
IFRSs in Europe – Events of 2018
IFRSs in Europe – Events of 2019
IFRSs in Europe – Events of 2020
IFRSs in Europe – Events of 2021
IIRC
Integrated reporting
Integrated Reporting Framework (<IR> Framework)
International Accounting Education Standards Board (IAESB)
International Accounting Standards Board (IASB)
International Accounting Standards Committee IASC - COB France
International Accounting Standards Committee (IASC)
International Accounting Standards Committee IASC - FEE Study on IAS
International Auditing and Assurance Standards Board (IAASB)
International Ethics Standards Board for Accountants (IESBA)
International Federation of Accountants (IFAC)
International Forum of Accounting Standard Setters (IFASS)
International Integrated Reporting Council (IIRC)
International Organization of Securities Commissions (IOSCO)
International Public Sector Accounting Standards Board (IPSASB)
International Securities Market (ISM)
International Sustainability Standards Board (ISSB)
International Valuation Standards Council (IVSC)
Islamic accounting
ISSB Board membership
ISSB exposure drafts
ISSB finalised pronouncements
Joint Transition Resource Group for Revenue Recognition
Library of IASB resources
Listing Rules
Management Commentary Consultative Group
Market Rules
Members of the Nominating Committee (2000)
Monitoring Board
Monitoring Board governance review 2010-2011
Narrative Reporting
New UK GAAP application as at 31 December 2015
Other Regulatory
Overview of our UK GAAP, IFRS and Corporate Governance related publications
Overview of the structure of the IFRS Foundation, IASB, and ISSB
Pan-African Federation of Accountants (PAFA)
Professional Securities Market (PSM)
Prudential Regulation Authority (PRA)
Public Company Accounting Oversight Board (PCAOB)
Public Interest Oversight Board (PIOB)
Research and education
Resources
Resources for first-time IFRS adopters
Responsibilities of the IASB
SME Implementation Group (SMEIG)
Sustainability reporting
Sustainability reporting
Sustainability Standards Advisory Forum (SSAF)
The Bruce Column
The Department for Business and Trade (DBT)
The IAS Plus Interviews
The Institute of Chartered Accountants in England and Wales (ICAEW)
Transition Implementation Group on IFRS S1 and IFRS S2
Transition Resource Group for Impairment of Financial Instruments
Transition Resource Group for IFRS 17
Trustees' Strategy Review 2010-2012
UK Endorsement Board (UKEB)
UK Equity and Debt Markets
UK Sustainability Disclosure Policy and Implementation Committee (PIC)
UK Sustainability Disclosure Technical Advisory Committee (TAC)
US Securities and Exchange Commission (SEC)
Use of IFRS by jurisdiction
Use of IFRSs by jurisdiction - G20 domestic listed companies
Welcome to UK Accounting Plus
World Standard Setters (WSS)

Adoption of IASC Standards and SIC Interpretations
Agenda consultation 2011
Agenda consultation 2015
Agenda consultation 2020
Amendments to IFRS 17 'Insurance Contracts'
Annual improvements — 2006-2008 cycle
Annual improvements — 2007-2009 cycle
Annual improvements — 2008-2010 cycle
Annual improvements — 2009-2011 cycle
Annual improvements — 2010-2012 cycle
Annual improvements — 2011-2013 cycle
Annual improvements — 2012-2014 cycle
Annual improvements — 2013-2015 cycle
Annual improvements — 2014-2016 cycle
Annual improvements — 2015-2017 cycle
Annual improvements — 2018-2020 cycle
Annual improvements — Volume 11
Asset disposals and discontinued operations
Audit and Assurance Lab
Audit reform
Business combinations – Combinations by contract alone or involving mutual entities
Business combinations – Phase II (application of the purchase method)
Business combinations – Phase I
Business Reporting of Intangibles
Business reporting on the internet
Changes in accounting policies and estimates
Clarifications arising from the post-implementation review of IFRS 8
Clarifications to IFRS 15: Issues emerging from TRG discussions
Classification and measurement of financial instruments
Classification of liabilities — Effective date
Clear & Concise
Climate change
Climate-related disclosures
Common control transactions
Concepts (Elements of financial statements)
Conceptual Framework — Comprehensive IASB project
Conceptual Framework — IASB-FASB joint project
Conceptual Framework Phase F — Purpose and status
Conceptual Framework Phase A – Objective and qualitative characteristics
Conceptual Framework Phase E — Presentation and disclosure
Conceptual Framework Phase C — Measurement
Conceptual Framework Phase B — Elements and recognition
Conceptual Framework Phase D — Reporting entity
Conceptual Framework Phase H — Remaining issues
Conceptual Framework Phase G — Application to not-for-profit entities
Consolidation — Comprehensive project
Consolidation — Investment entities
Convergence issues – Financial instruments (superseded)
Culture project
Different effective dates of IFRS 9 and the new insurance contracts standard
Disclosure initiative — IAS 1 amendments
Disclosure initiative — Principles of disclosure
Disclosure initiative — Accounting policies
Disclosure initiative — Subsidiaries that are SMEs
Disclosure initiative — Disclosure review
Disclosure initiative — Materiality
Disclosure initiative — Net debt
Disclosure initiative — Overview
Discount rates
Earnings per share
Effective dates and transition
Emission rights
Employee benefits — Convergence issues (superseded)
Equity method of accounting
Extractive activities — Exploration for and evaluation of mineral resources
Extractive activities — Comprehensive project
Fair value measurement
Financial instruments — Limited reconsideration of IFRS 9
Financial instruments — Effective date of IFRS 9
Financial instruments — Macro hedge accounting
Financial instruments — General hedge accounting
Financial instruments — Classification and measurement
Financial instruments — Asset and liability offsetting
Financial instruments — Comprehensive project
Financial instruments — Derecognition
Financial instruments — Disclosures
Financial instruments — Impairment
Financial instruments with characteristics of equity
Financial reporting in high inflationary economies
Financial Reporting Lab
Financial statement presentation — Other comprehensive income
Financial statement presentation — Financial statements and comparatives
Financial statement presentation — Comprehensive project
First-time adoption of International Financial Reporting Standards
Foreign currency translation
FRED 50 Residential Management Companies' Financial Statements
FRED 51: Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland: Hedge Accounting
FRED 52: ‘Draft amendments to the Financial Reporting Standard for Smaller Entities (effective April 2008) - Micro-entities
FRED 53: ‘Draft amendments to FRS 101 'Reduced Disclosure Framework' (2013/14)
FRED 54: ‘Draft amendments to FRS 102 – Basic financial instruments
FRED 55: Draft Amendments to FRS 102 — Pension Obligations
FRED 56: Draft FRS 104 Interim Financial Reporting
FRED 57: Draft amendments to FRS 101 'Reduced Disclosure Framework' (2014/15)
FRED 58 — Draft FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime
FRED 59 — Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Small entities and other minor amendments
FRED 60 — Draft amendments to FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework
FRED 61 — Draft amendments to FRS 102 – Share-based payment transactions with cash alternatives
FRED 62 — Draft amendments to FRS 102 – Fair value hierarchy disclosures
FRED 63 Draft Amendments to FRS 101 Reduced Disclosure Framework 2015/16 cycle
FRED 64 Draft amendments to FRS 103 Insurance Contracts
FRED 65 Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders
FRED 66: Draft Amendments to FRS 101 Reduced Disclosure Framework 2016/17 cycle
FRED 67: Draft Amendments to FRS 102 - Triennial Review 2017
FRED 68: Draft Amendments to FRS 102 - Payments by subsidiaries to their charitable parents that qualify for gift aid
FRED 69: FRS 101 Reduced Disclosure Framework 2017/18 cycle
FRED 70 Draft amendments to FRS 101: Reduced Disclosure Framework - 2018/19 cycle
FRED 71 Draft Amendments to FRS 102: Multi-employer defined benefit plans
FRED 72 'Draft amendments to FRS 102 – Interest rate benchmark reform'
FRED 73 Draft amendments to FRS 101 Reduced Disclosure Framework 2019/20 cycle
FRED 74 Draft amendments to FRS 102 – Interest rate benchmark reform (Phase 2)
FRED 75 Draft amendments to FRS 104 Interim Financial Reporting - Going concern
FRED 76 Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions
FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21
FRED 78 Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions beyond 30 June 2021
FRED 79 FRS 101 Reduced Disclosure Framework – 2021/22 cycle
FRED 80 Draft amendments to FRS 100 Application Guidance: The Interpretation of Equivalence
FRED 81 'FRS 101 Reduced Disclosure Framework – 2022/23 cycle'
FRED 82 ‘Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review
FRED 83 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework – International tax reform – Pillar Two model rules'
FRED 84 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Supplier Finance arrangements'
FRED 85 'Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle'
FRSSE (effective January 2015)
General requirements
Getting a better framework
Goodwill and impairment
Government grants
Horizons Project
IAS 1 — Classification of liabilities
IAS 1 — Classification of debt with covenants as current or non-current
IAS 1 — Disclosures about going concern
IAS 1 — Items not added to the agenda
IAS 2 — Items not added to the agenda
IAS 7 — Items not added to the agenda
IAS 8 — Accounting policy changes
IAS 8 — Effective dates and transition methods
IAS 8 — Items not added to the agenda
IAS 10 — Items not added to the agenda
IAS 11 — Criteria for combining and segmenting contracts
IAS 11 — Items not added to the agenda
IAS 12 — Accounting for uncertainties in income taxes
IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
IAS 12 — Items not added to the agenda
IAS 12 — OECD pillar two model rules
IAS 12 — Recognition of deferred tax assets for unrealised losses
IAS 12 — Recovery of underlying assets
IAS 14 — Items not added to the agenda
IAS 16 — Proceeds before intended use
IAS 16 – Contingent pricing of property, plant and equipment
IAS 16 — Items not added to the agenda
IAS 16 — Stripping costs in the production phase of a mine
IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
IAS 17 – Determining whether an arrangement contains a lease
IAS 17 – Sales and leasebacks with repurchase rights
IAS 17 — Items not added to the agenda
IAS 18 — Customer loyalty programmes
IAS 18 — Guidance on identifying agency relationships
IAS 18 — Initial fees received by a fund manager
IAS 18 — Items not added to the agenda
IAS 18 — Sales of real estate
IAS 18 — Transfers of assets from customers
IAS 19 — Actuarial gains and losses, group plans and disclosures
IAS 19 — Allocation of benefits to periods of service
IAS 19 — Changes in employment benefits and actuarial assumptions
IAS 19 — Discount rate
IAS 19 — Distinction between curtailments and past service cost
IAS 19 — Distinguishing between defined benefit and defined contribution plans (hybrid plans)
IAS 19 — Effect of minimum funding requirements on asset ceiling
IAS 19 — Employee benefit plans with a promised return on contributions or notional contributions
IAS 19 — Employee contributions to defined benefit plans
IAS 19 — Items not added to the agenda
IAS 19 — Multiemployer plan exemption
IAS 19 — Termination benefits
IAS 19 — The asset ceiling
IAS 19/IFRIC 14 — Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund of a surplus from a defined benefit plan
IAS 20 — Items not added to the agenda
IAS 21 — Foreign currency transactions and advance consideration
IAS 21 — Hedging a net investment
IAS 21 — Items not added to the agenda
IAS 21 — Lack of exchangeability
IAS 23 – US GAAP convergence project
IAS 23 — Items not added to the agenda
IAS 24 — Items not added to the agenda
IAS 24 — State controlled entities and definition of 'related party'
IAS 26 — Items not added to the agenda
IAS 27 – Control by a fiduciary
IAS 27 — Equity method in separate financial statements
IAS 27 — Items not added to the agenda
IAS 27 — Non-cash distributions
IAS 28 — Long-term interests in associates and joint ventures
IAS 28 — Elimination of gains arising from 'downstream' transactions
IAS 28 — Items not added to the agenda
IAS 28 — Reflecting other net asset changes when applying the equity method of accounting
IAS 29 – First-time adoption of IAS 29
IAS 29 — Items not added to the agenda
IAS 31 — Items not added to the agenda
IAS 32 – Classification of rights issues
IAS 32 – Classification of instruments denominated in a foreign currency
IAS 32 – Puttable financial instruments
IAS 32 — Items not added to the agenda
IAS 32 — Members' shares in co-operative entities
IAS 32 — Put options over non-controlling interests (NCIs)
IAS 32/IAS 39 – Improvements to IASC financial instruments standards
IAS 33 — Items not added to the agenda
IAS 34 — Disclosures in interim reporting periods
IAS 34 — Interaction with IAS 36 and IAS 39
IAS 34 — Items not added to the agenda
IAS 36 — Items not added to the agenda
IAS 36 — Recoverable amount disclosures for non-financial assets
IAS 37 — Changes in decommissioning, restoration, and similar liabilities
IAS 37 — Interests in decommissioning and environmental rehabilitation funds
IAS 37 — Items not added to the agenda
IAS 37 — Obligating event in the light of the EU Directive on waste electrical and electronic equipment
IAS 37 — Onerous contracts
IAS 37/IFRIC 6 — Levies charged for participation in a market on a specified date
IAS 38 — Compliance costs for 'REACH'
IAS 38 — Items not added to the agenda
IAS 39 — Cash flow hedge accounting of forecast intragroup transactions
IAS 39 — Exposures qualifying for hedge accounting
IAS 39 — Fair value option
IAS 39 — Items not added to the agenda
IAS 39 — Macro hedging
IAS 39 — Reassessment of embedded derivatives
IAS 39 — Transition and day 1 profit recognition
IAS 39/IAS 32 — Debt to equity swaps
IAS 39/IAS 37 – Credit risk in liability measurement
IAS 39/IFRS 4 – Financial guarantee contracts and credit insurance
IAS 39/IFRS 7 – Reclassification of financial assets
IAS 39/IFRS 9 — Novation of OTC derivatives and continuing designation for hedge accounting
IAS 40 — Transfers of investment property
IAS 40 — Items not added to the agenda
IAS 41 — Bearer plants
IAS 41 — Fair value measurement issues in agriculture
IAS 41 — Items not added to the agenda
IASB-FASB convergence
IBOR reform and the effects on financial reporting — Phase 1
IBOR reform and the effects on financial reporting — Phase 2
IFRIC 9 — Scope of IFRIC 9 and revised IFRS 3
IFRIC 14 — Voluntary prepaid contributions under a minimum funding requirement
IFRIC 15 — Meaning of 'continuous transfer'
IFRIC 16 — Amendment to the restriction on the entity that can hold hedging instruments
IFRIC 21 — Items not added to the agenda
IFRS 1 — Additional exemptions for first-time adopters
IFRS 1 — Exemption from comparative IFRS 7 disclosures
IFRS 1 — Government loans
IFRS 1 — Items not added to the agenda
IFRS 1 — Replacement of 'fixed dates'
IFRS 1 — Severe hyperinflation
IFRS 1/IAS 27 – Cost of a subsidiary in separate financial statements
IFRS 2 — Changes in contributions to employee stock purchase plans (ESPPs)
IFRS 2 — Clarifications of classification and measurement of share based payment transactions
IFRS 2 — Entity termination of an employee's employment
IFRS 2 — Group cash-settled share-based payment arrangements
IFRS 2 — Items not added to the agenda
IFRS 2 — Research project on share-based payments
IFRS 2 — Scope of IFRS 2
IFRS 2 — Treasury share transactions and group transactions
IFRS 2 — Vesting and non-vesting conditions
IFRS 3 — Definition of a business
IFRS 3 — Items not added to the agenda
IFRS 3 — Updating a reference to the Conceptual Framework
IFRS 3/IFRS 11 — Remeasurement of previously held interests
IFRS 4 — Items not added to the agenda
IFRS 5 — Definition of 'discontinued operations'
IFRS 5 — Items not added to the agenda
IFRS 6 — Items not added to the agenda
IFRS 7 — Disclosures about investments in debt instruments
IFRS 7 — Improved disclosures about financial instruments
IFRS 7 — Items not added to the agenda
IFRS 8 — Items not added to the agenda
IFRS 9 — Items not added to the agenda
IFRS 9 — Prepayment features with negative compensation
IFRS 10 — Items not added to the agenda
IFRS 10 — Transitional requirements
IFRS 10/IAS 28 — Investment entity amendments
IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture
IFRS 11 — Acquisition of an interest in a joint operation
IFRS 11 — Items not added to the agenda
IFRS 12 — Items not added to the agenda
IFRS 13 — Items not added to the agenda
IFRS 13 — Unit of account
IFRS 14 — Items not added to the agenda
IFRS 16 — Lease liability in a sale and leaseback
IFRS 16 and COVID-19
IFRS 16 and COVID-19 — Extension of practical expedient
IFRS for small and medium-sized entities
IFRS for SMEs — Comprehensive review 2012-2014
IFRS for SMEs — OECD pillar two model rules
IFRS Interpretations Committee agenda discussions
Impairment of assets
Improving the Statement of Cash Flows
Income taxes — Comprehensive project
Initial application of IFRS 17 and IFRS 9 ― Comparative information
Insurance contracts — Comprehensive project
Insurance contracts — Phase I
Intangible assets
International applicability of the SASB standards
ISSB consultation on agenda priorities
Joint arrangements
Leases (IFRS 16)
Management commentary
Management commentary (Wider corporate reporting)
Market study on UK sustainability assurance market
Narrative Reporting Regulations
New UK GAAP - FRS 100 - 102
New UK GAAP - FRS 103
Non-financial liabilities
Periodic review of FRS 102
Pollutant pricing mechanisms (formerly Emissions trading schemes)
Post-employment benefits — Discount rate
Post-employment benefits – Amendments to IAS 19
Post-employment benefits — Comprehensive project
Post-implementation review — IFRS 3
Post-implementation review — IFRS 8
Post-implementation review — IFRS 10, IFRS 11, and IFRS 12
Post-implementation review — IFRS 13
Post-implementation review — IFRS 15
Post-implementation review — IFRS 9 (Classification and measurement)
Post-implementation review — IFRS 9 (Impairment)
Power purchase agreements
Preface to International Financial Reporting Standards
Primary financial statements
Rate-regulated activities — Interim standard
Rate-regulated activities — Comprehensive project
Reporting comprehensive income (performance reporting)
Revenue recognition
Scenario Analysis Research Project
Second comprehensive review of the IFRS for SMEs
Segment reporting — Convergence issues
Share-based payments
Smaller listed and AIM company reporting
SORPS and New UK GAAP
Supplier finance arrangements
The future of corporate reporting
The Sharman Inquiry
UK corporate governance Code (2023 consultation)
UK Corporate Governance Code
UK Stewardship Code 2020 review
XBRL — eXtensible Business Reporting Language
XBRL — UK GAAP

An Overview of International Financial Reporting Standards
Board of Directors and Committees
Conceptual Framework for Financial Reporting 2018
Corporate Governance
Disclosure Requirements
Diversity and inclusion
Effective dates of IFRSs and amendments
FRS 101
FRS 102
FRS 104
FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime
FRS100
FRS103
FRSSE - withdrawn
Guidance on Audit Committees
Guidance on Board Effectiveness
Guidance on internal control and risk management
IAS 1 — Presentation of Financial Statements
IAS 2 — Inventories
IAS 7 — Statement of Cash Flows
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 — Events After the Reporting Period
IAS 11 — Construction Contracts
IAS 12 — Income Taxes
IAS 16 — Property, Plant and Equipment
IAS 17 — Leases
IAS 18 — Revenue
IAS 19 — Employee Benefits (2011)
IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 — The Effects of Changes in Foreign Exchange Rates
IAS 23 — Borrowing Costs
IAS 24 — Related Party Disclosures
IAS 26 — Accounting and Reporting by Retirement Benefit Plans
IAS 27 — Consolidated and Separate Financial Statements (2008)
IAS 27 — Separate Financial Statements (2011)
IAS 28 — Investments in Associates and Joint Ventures (2011)
IAS 28 — Investments in Associates (2003)
IAS 29 — Financial Reporting in Hyperinflationary Economies
IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 — Interests In Joint Ventures
IAS 32 — Financial Instruments: Presentation
IAS 33 — Earnings Per Share
IAS 34 — Interim Financial Reporting
IAS 36 — Impairment of Assets
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
IAS 38 — Intangible Assets
IAS 39 — Financial Instruments: Recognition and Measurement
IAS 40 — Investment Property
IAS 41 — Agriculture
IFRS 1 — First-time Adoption of International Financial Reporting Standards
IFRS 2 — Share-based Payment
IFRS 3 — Business Combinations
IFRS 4 — Insurance Contracts
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 — Exploration for and Evaluation of Mineral Resources
IFRS 7 — Financial Instruments: Disclosures
IFRS 8 — Operating Segments
IFRS 9 — Financial Instruments
IFRS 10 — Consolidated Financial Statements
IFRS 11 — Joint Arrangements
IFRS 12 — Disclosure of Interests in Other Entities
IFRS 13 — Fair Value Measurement
IFRS 14 — Regulatory Deferral Accounts
IFRS 15 — Revenue from Contracts with Customers
IFRS 16 — Leases
IFRS 17 — Insurance Contracts
IFRS 18 — Presentation and Disclosure in Financial Statements
IFRS in the UK
IFRS Practice Statement 'Management Commentary'
IFRS Practice Statement 'Making Materiality Judgements'
IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 — Climate-related Disclosures
Old UK GAAP
Preface to International Financial Reporting Standards
Shareholder Rights and Institutional Investors
Statements of Recommended Practice (SORPs)
The UK’s withdrawal from the European Union
UK Corporate Governance Code
UK GAAP

Effective dates of Interpretations
IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 — Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 3 — Emission Rights (withdrawn)
IFRIC 4 — Determining Whether an Arrangement Contains a Lease
IFRIC 5 — Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6 — Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
IFRIC 7 — Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 8 — Scope of IFRS 2
IFRIC 9 — Reassessment of Embedded Derivatives
IFRIC 10 — Interim Financial Reporting and Impairment
IFRIC 11 — IFRS 2: Group and Treasury Share Transactions
IFRIC 12 — Service Concession Arrangements
IFRIC 13 — Customer Loyalty Programmes
IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 — Agreements for the Construction of Real Estate
IFRIC 16 — Hedges of a Net Investment in a Foreign Operation
IFRIC 17 — Distributions of Non-cash Assets to Owners
IFRIC 18 — Transfers of Assets from Customers
IFRIC 19 — Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21 — Levies
IFRIC 22 — Foreign Currency Transactions and Advance Consideration
IFRIC 23 — Uncertainty over Income Tax Treatments
SIC-1 — Consistency – Different Cost Formulas for Inventories
SIC-2 — Consistency - Capitalisation of Borrowing Costs
SIC-3 — Elimination of Unrealised Profits and Losses on Transactions with Associates
SIC-5 — Classification of Financial Instruments – Contingent Settlement Provisions
SIC-6 — Costs of Modifying Existing Software
SIC-7 — Introduction of the Euro
SIC-8 — First-time Application of IASs as the Primary Basis of Accounting
SIC-9 — Business Combinations – Classification either as Acquisitions or Unitings of Interests
SIC-10 — Government Assistance – No Specific Relation to Operating Activities
SIC-11 — Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations
SIC-12 — Consolidation – Special Purpose Entities
SIC-13 — Jointly Controlled Entities – Non-Monetary Contributions by Venturers
SIC-14 — Property, Plant and Equipment – Compensation for the Impairment or Loss of Items
SIC-15 — Operating Leases – Incentives
SIC-16 — Share Capital – Reacquired Own Equity Instruments (Treasury Shares)
SIC-17 — Equity – Costs of an Equity Transaction
SIC-18 — Consistency – Alternative Methods
SIC-19 — Reporting Currency – Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29
SIC-20 — Equity Accounting Method – Recognition of Losses
SIC-21 — Income Taxes – Recovery of Revalued Non-Depreciable Assets
SIC-22 — Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported
SIC-23 — Property, Plant and Equipment – Major Inspection or Overhaul Costs
SIC-24 — Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares
SIC-25 — Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-28 — Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments
SIC-29 — Service Concession Arrangements: Disclosures
SIC-30 — Reporting Currency – Translation from Measurement Currency to Presentation Currency
SIC-31 — Revenue – Barter Transactions Involving Advertising Services
SIC-31 — Revenue – Barter Transactions Involving Advertising Services
SIC-32 — Intangible Assets – Web Site Costs
SIC-32 — Intangible Assets – Web Site Costs
SIC-33 — Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests

A Closer look
Accounting research papers
Accounting roundup
Auditing
Banking
Comment letters
Conceptual Framework bulletins
Corporate Governance checklists
COVID-19 video series
Deloitte comment letters (FRC, DBT and other UK organisations)
Deloitte comment letters (IAASB)
Deloitte comment letters (IFRSF)
Deloitte comment letters (other international organisations)
Deloitte IFRS podcasts
Deloitte IFRS webcasts
Deloitte's suite of 2015 GAAP manuals out now
Deloitte's suite of 2018 GAAP manuals out now
Directors' remuneration
EFRAG endorsement status reports
ESMA enforcement decisions reports
GAAP manuals
Governance in brief
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IFRIC Review
IFRS e-learning
IFRS e-learning
IFRS in your pocket
IFRS industry insights
IFRS on point
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IFRS public policy briefing
iGAAP in Focus (formerly IFRS in Focus)
Illustrative financial statements and checklists
Implementing IFRS 15
Insurance Accounting Newsletters
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Integrated reporting publications
Miscellaneous
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Need to know
New UK GAAP
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Purpose-driven Business Reporting in Focus
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Stay Tuned Online
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Academic papers
Accountancy Europe (formerly FEE)
Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI)
Accounting and financial Reporting reminders - FRC
Accounting and financial reporting reminders - ESMA
Accounting Council
Accounting Regulatory Committee
Actuarial Council
Adoption of ISSB standards
Association of Chartered Certified Accountants (ACCA)
Associaton of British Industries (ABI)
Audit and Assurance Council
Audit Committee
Auditing - Auditor Reporting
Auditing - Ethical Standards
Auditing - ISAs
Barckow
Basel Committee on Banking Supervision
Brexit
CDP
Centre for Audit Quality (CAQ)
CFA Institute
Charity Commission
Chartered Institute of Management Accountants (CIMA)
Climate Disclosure Standards Board (CDSB)
Climate risk
Climate-Related Financial Disclosure (CFD) Regulations
Closing out 2014 year end roundup
Codes and Standards Committee
Committee of European Banking Supervisors (CEBS)
Competition and Markets Authority (CMA)
Competition Commission
Conduct Committee
Coronavirus (Covid-19)
Corporate governance
Corporate Governance Code 2014
Corporate Governance Code 2016
Corporate Governance Code 2018
Corporate Governance reminders
Corporate Governance reminders 2015
COVID-19
DEFRA
Department of Business, Innovation and Skills (BIS)
EDTF guidance for banks
EFRAG European Reporting Lab
EFRAG FRB
EFRAG SRB
Emerging Issues Task Force (US) (EITF)
Environment, Social and Governance (ESG)
European Banking Authority (EBA)
European Public Real Estate Association (EPRA)
European Securities and Markets Authority (ESMA)
European Single Electronic Format (ESEF)
Faber
Financial Conduct Authority
Financial Executives International (FEI)
Financial reporting reminders — FRC
Financial Stability Board (FSB)
FRC Draft Comment Letters
GAAP manuals
Greenhouse Gas Emissions
Hoogervorst
IAS Regulation
IASB effect analyses
IASB Investor Perspectives
IFR4NPO
IFRS Sustainability Reference Group (SRG)
iGAAP
Institute of Chartered Accountants of Scotland (ICAS)
Institute of Chartered Accountants in England and Wales (ICAEW)
Integrated Reporting
Integrated reporting
International Private Equity Valuations Board (IPEV)
International Swaps and Derivatives Association (ISDA)
Management accounting
Model financial statements
Narrative reporting - EUNFRD
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New and revised Standards December 2014
Non-GAAP measures (including underlying profit)
Organisation for Economic Co-operation and Development (OECD)
Other reminders
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Public sector accounting
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SECR
Sharman Inquiry
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Sustainability Reporting
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Task Force on Climate-related Financial Disclosures (TCFD)
Taskforce on Nature-related Financial Disclosures (TNFD)
UK Accounting Standards Board (ASB)
UK Endorsement Board
UK Financial Reporting Council (FRC)
UK GAAP
UK Listing Authority
UK Stewardship Code
Value Reporting Foundation (VRF)
Work plan