UK-Adopted International Accounting StandardsAdoption Status Report
UK-Adopted International Accounting StandardsAdoption Status Report

Text by Standard 2025

Please see the Text by Standard 2025 below:

Title
Date
Size
Document type
IFRS 1 - First-time Adoption of International Financial Reporting Standards
31 January 2025
345Kb
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IFRS 2 - Share‑based Payment
31 January 2025
357Kb
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IFRS 3 - Business Combinations
31 January 2025
399Kb
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IFRS 5 - Non Current Assets Held for Sale and Discontinued Operations
31 January 2025
239Kb
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IFRS 6 - Exploration for and Evaluation of Mineral Resources
31 January 2025
142Kb
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IFRS 7 - Financial Instruments Disclosures
31 January 2025
430Kb
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IFRS 8 - Operating Segments
31 January 2025
174Kb
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IFRS 9 - Financial Instruments
31 January 2025
1.13MB
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IFRS 10 - Consolidated Financial Statements
31 January 2025
427Kb
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IFRS 11 - Joint Arrangements
31 January 2025
267Kb
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IFRS 12 - Disclosure of Interest in Other Entities
31 January 2025
225Kb
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IFRS 13 - Fair Value Measurement
31 January 2025
394Kb
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IFRS 15 - Revenue from Contracts with Customers
31 January 2025
418Kb
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IFRS 16 - Leases
31 January 2025
354Kb
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IFRS 17 - Insurance Contracts
31 January 2025
634Kb
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IAS 1 - Presentation of Financial Statements
31 January 2025
377Kb
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IAS 2 - Inventories
31 January 2025
154Kb
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IAS 7 - Statement of Cash Flows
31 January 2025
191Kb
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IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
31 January 2025
191Kb
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IAS 10 - Events after the Reporting Period
31 January 2025
181Kb
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IAS 12 - Income Taxes
31 January 2025
360Kb
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IAS 16 - Property, Plant and Equipment
31 January 2025
258Kb
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IAS 19 - Employee Benefits
31 January 2025
418Kb
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IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
31 January 2025
154Kb
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IAS 21 - The Effects of Changes in Foreign Exchange Rates
31 January 2025
396Kb
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IAS 23 - Borrowing Costs
31 January 2025
124Kb
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IAS 24 - Related Party Disclosures
31 January 2025
176Kb
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IAS 26 - Accounting and Reporting by Retirement Benefit Plans
31 January 2025
160Kb
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IAS 27 - Separate Financial Statements
31 January 2025
131Kb
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IAS 28 - Investments in Associates and Joint Ventures
31 January 2025
149Kb
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IAS 29 - Financial Reporting in Hyperinflationary Economies
31 January 2025
130Kb
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IAS 32 - Financial Instruments Presentation
31 January 2025
347Kb
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IAS 33 - Earnings per Share
31 January 2025
245Kb
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IAS 34 - Interim Financial Reporting
31 January 2025
188Kb
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IAS 36 - Impairment of Assets
31 January 2025
394Kb
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IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
31 January 2025
228Kb
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IAS 38 - Intangible Assets
31 January 2025
311Kb
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IAS 39 - Financial Instruments Recognition and Measurement
31 January 2025
308Kb
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IAS 40 - Investment Property
31 January 2025
234Kb
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IAS 41 - Agriculture
31 January 2025
194Kb
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IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
31 January 2025
109Kb
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IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments
31 January 2025
167Kb
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IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
31 January 2025
92Kb
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IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
31 January 2025
88Kb
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IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
31 January 2025
102Kb
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IFRIC 10 - Interim Financial Reporting and Impairment
31 January 2025
100Kb
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IFRIC 12 - Service Concession Arrangements
31 January 2025
156Kb
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IFRIC 14 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
31 January 2025
122Kb
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IFRIC 16 - Hedges of a Net Investment in a Foreign Operation
31 January 2025
117Kb
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IFRIC 17 - Distribution of non-cash Assets to Owners
31 January 2025
146Kb
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IFRIC 19 - Extinguishing Financial Liabilties with Equity Instruments
31 January 2025
106Kb
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IFRIC 20 - Stripping Costs in the Production Phase of a Surface Mine
31 January 2025
111Kb
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IFRIC 21 - Levies
31 January 2025
89Kb
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IFRIC 22 - Foreign Currency Transactions and Advance Consideration
31 January 2025
106Kb
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IFRIC 23 - Uncertainty over Income Tax Treatments
31 January 2025
118Kb
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SIC 07 - Introduction of the Euro
31 January 2025
80Kb
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SIC 10 - Government Assistance—No Specific Relation to Operating Activities
31 January 2025
98Kb
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SIC 25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
31 January 2025
82Kb
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SIC 29 - Service Concession Arrangements Disclosures
31 January 2025
105Kb
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SIC 32 - Intangible Assets—Web Site Costs
31 January 2025
116Kb
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