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UK GAAP 2026 – Application of FRS 100-FRS 104 in the UK (May 2026)
This publication is a detailed guide to interpreting and implementing FRSs 100-104 in the UK.
UK GAAP 2026 is the fourth edition of this EY publication, reflecting UK GAAP accounting standards (FRSs 100–104), which have applied for accounting periods beginning on or after 1 January 2015. It has been fully revised and updated to:
- Incorporate the September 2024 editions of FRSs 100–104 and amendments issued up to March 2026, including the ‘Amendments to FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024’ (Periodic Review 2024). The changes introduced by Periodic Review 2024 are discussed in each relevant chapter.
- Reflect changes to legal requirements for UK companies and LLPs introduced since the previous edition.
- Provide additional insight into practical application issues arising since UK GAAP 2019, based on the extensive experience of the publication’s authors in dealing with recent day-to-day issues.