UK GAAP Reference Directory
UK Generally Accepted Accounting Practice
UK Generally Accepted Accounting Practice (UK GAAP) comprises the financial reporting standards applicable in the United Kingdom and Republic of Ireland, including FRS 100–105 and SORPs.
Active Standards
FRS 100
Application of Financial Reporting Requirements
FRS 101
Reduced Disclosure Framework
FRS 102
The Financial Reporting Standard Applicable in the UK and Republic of Ireland
FRS 103
Insurance Contracts
FRS 104
Interim Financial Reporting
FRS 105
The Financial Reporting Standard Applicable to the Micro-entities Regime
SORPs
Statements of Recommended Practice