UK companies listed on an EU regulated market are required to prepare their consolidated financial statements in accordance with EU adopted IFRS (IFRS), complying with all relevant standards.

The rules of certain recognised stock exchanges that are not subject to the EU IAS Regulation have mandated the use of IFRS in the consolidated financial statements of entities listed on those particular exchanges. For example, the AIM rules require an AIM company incorporated in an EEA country to prepare its consolidated financial statements in accordance with IFRS.

Standards recently introduced

IFRS 9 - financial instruments

IFRS 15 - revenue from contracts with customers

IFRS 16 - leases

Recent changes which affect accounts prepared under IFRS


For more information please get in touch with Danielle Stewart or Paul Merris.