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.
More infoUK Generally Accepted Accounting Practice (UK GAAP) is the body of accounting standards published by the UK’s Financial Reporting Council (FRC). From this hub you can find a synopsis of each standard and details of recent amendments. Plus, access practical resources including factsheets, guides, webinars and events, and other guidance material to support implementation.
Resources on UK Financial Reporting Standards for periods prior to 2015.
More infoSummaries and useful guides covering the old FRSs issued by the Financial Reporting Council.
Technical summaries and useful guides for IFRS and IAS standards.
More infoInternational 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.
More infoGuidance and UK standards, including SORPs, covering a variety of business and industry sectors.
Find disclosure checklists, illustrative statements and compliance questionnaires.
More infoMany illustrative financial statements and checklists are available online, providing example presentation and disclosure formats for preparers of IFRS accounts. We’ve compiled a list of regularly updated free sources for model accounts.
Global surveys and information by country on IFRS adoption or convergence.
More infoFind out which countries require or permit companies to apply IFRS and which standards have been endorsed by the EU.
The history of UK accounting standards and GAAP, plus how to obtain standards and SORPs.
More infoIn this guide, we provide information on how to obtain current and historical UK accounting standards and related auxiliary material. We also set out an overview of the history and development of the standards.
The history of international standards, plus sources for standards and interpretations.
More infoThis 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 both the standards themselves and related auxiliary material.
Resources on US GAAP, including legacy Statements and Interpretations.
More infoThe 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.
More infoStatements of Standard Accounting Practice (SSAPs) were issued by the Accounting Standards Board. All SSAPs have been withdrawn for reporting periods starting on or after 1 January 2015.
Selected eBooks, print books and journals on international standards and national GAAP.
ExpandBrowse eBook titles on UK GAAP.
Browse eBook titles on IFRS.
Browse eBook titles on US GAAP.