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UK GAAP

UK 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.

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2024 Periodic Review

Effective for accounting periods beginning on or after 1 January 2026 in most cases, the 2024 Periodic Review amendments introduce significant changes to UK GAAP.
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Statement of cash flows: common pitfalls and tips for reviewers

Our latest guide highlights how to avoid common pitfalls, and provides tips on how preparers can perform robust reviews to identify errors in the statement of cash flows.
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2024 UK GAAP Accounts factsheet

This factsheet deals primarily with requirements that are mandatory for accounting periods beginning on or after 1 January 2024.
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UK GAAP standards

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FRS 100

FRS 100 Application of Financial Reporting Requirements sets out the financial reporting regime for the UK and Republic of Ireland.

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FRS 101

FRS 101 Reduced Disclosure Framework sets out exemptions available to UK subsidiaries and parent companies that otherwise apply IFRS.

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FRS 102

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is the principal accounting standard in the UK financial reporting regime.

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FRS 103

FRS 103 Insurance Contracts consolidates the financial reporting requirements and guidance for insurance contracts.

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FRS 104

FRS 104 Interim Financial Reporting provides guidance on the preparation of interim financial reports.

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FRS 105

FRS 105 is the UK accounting standard for entities eligible for, and who choose to apply, the micro-entities regime.

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Useful resources

Corporate reporting factsheets UK GAAP model accounts and disclosure checklists Guides and Technical Releases Corporate Reporting Faculty Events 2024 Technical Advisory Services helpsheets Bloomsbury Accounting and Tax Service Accounting for specific sectors Small and micro entity reporting

By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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