Accounting Standards

Designed to give reliable and easily accessible information to those who produce or prepare accounts, this service includes the complete texts of UK Financial Reporting Standards.

Providing a full source of all required UK accounting standards, all versions of published FRSs, SORPs, ICAEW guidance, Exposure Drafts and Discussion Papers are included.

The service is continually reviewed and updated by our Croner-i technical expert team, with editorial notes added to guide the user regarding amendments and application dates. If you have a comment on the editorial content please email us.

© Financial Reporting Council Ltd (FRC). Adapted and reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For further information, please visit www.frc.org.uk or call +44 (0) 20 7492 2300.

ICAEW guidance is reproduced with the permission of the Institute of Chartered Accountants of England and Wales.