Accounting standards are a set of principles companies follow when they prepare and publish their financial statements, providing a standardised way of describing the company’s financial performance.

UK Accounting Standards

The FRC sets UK and Ireland accounting standards. You can find details of all current UK financial reporting standards below. 

International Financial Reporting Standards

International Financial Reporting Standards are an internationally recognised set of accounting standards that bring transparency, accountability and efficiency to financial markets around the world.

Standards and Guidance:

Accounting Standards
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International Auditing and Assurance Standards
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UK Endorsement of International Accounting Standards
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Standards and Guidance for Auditors
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Brexit Resources
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AIA responds to many invitations for comment, including consultation and discussion papers, published by regulatory bodies, government, standard-setters on a  range of topics affecting the work of our members. Working alongside our members we seek to make a strong contribution to policy and debate and in doing influencing the shape and future of the profession.

Access open and recent consultations here.


Other Resources:

IFRS by Jurisdiction

IFRS by Jurisdiction

Search and view specific countries and their approach to IFRS.

International Standard Setting Boards

International Standard Setting Boards

The work of the international, independent standard-setting boards produce high-quality, global standards for audit and assurance, professional ethics, public sector financial reporting, and professional skills and competencies.

The International Auditing and Assurance Standards Board

The International Accounting Education Standards Board

The International Ethics Standards Board

The International Public Sector Accounting Standards Board