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UK Accounting Standards


History and development
This timeline highlights some of the key dates in the development of UK accounting standards from the 1940s to the present. To find out more, take a look at our suggestions for further reading.
1942
The Taxation and Financial Relations (T&FR) Committee of the ICAEW was established in 1942 and was asked by the council of the ICAEW to ‘consider and make recommendations to [the council] on certain aspects of the accounts of companies’ and to publish ‘approved recommendations for the information of members’ (The Accountant, 12 December 1942).
The first ‘Recommendations on Accounting Principles’ were published in December 1942 on the subjects of Tax Reserve Certificates and War Damage Contributions, Premiums and Claims. These recommendations, and those that followed, provided members of ICAEW with early guidance on accounting practice. ....

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BLM00020 - Business Leasing Manual - HMRC internal manual


BLM00020 - Introduction: Leasing: Introduction to accounting standards
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The guidance that follows is not intended to give comprehensive coverage of all aspects of lease accounting.  The guidance aims to give an overview to allow an understanding of commonly found features in lessors’ and lessees’ accounts.  You should initially refer any specific accounting issues not covered in the guidance to your advisory accountant.
There are two acceptable accounting conventions in the UK: UK GAAP and International Financial Reporting Standards (IFRS).  For tax purposes, both these standards form part of what is referred to as generally accepted accounting practice (‘GAAP’ – as distinct from ‘UK GAAP’).  ....

United Kingdom , Republic Of Ireland , Urgent Issues Task Force Uitfs , United Kingdom Financial Reporting Council , International Financial Reporting Standards , International Accounting Standard , Financial Reporting Council , Financial Reporting Requirements , Disclosure Framework , Financial Reporting Standard , Financial Reporting , Micro Entities Regime , Financial Reporting Standards , Standard Accounting Practice , Accounting Standards Board , Urgent Issues Task Force , ஒன்றுபட்டது கிஂக்டம் , குடியரசு ஆஃப் ஐயர்ல்யாஂட் , ஒன்றுபட்டது கிஂக்டம் நிதி புகாரளித்தல் சபை , சர்வதேச நிதி புகாரளித்தல் தரநிலைகள் , சர்வதேச கணக்குவைப்பு முறை தரநிலை , நிதி புகாரளித்தல் சபை , நிதி புகாரளித்தல் தேவைகள் , வெளிப்படுத்தல் கட்டமைப்பு , நிதி புகாரளித்தல் தரநிலை , நிதி புகாரளித்தல் ,