FRC accounting standards

Source universe · Acquisition routes

Primary authority · Link and cite only · Internal

Published by Financial Reporting Council, IFRS Foundation. Jurisdiction: UK, Republic of Ireland.

What it covers

• UK accounting standards
• recognition
• measurement
• presentation
• disclosure

Publication and history

Standards, amendments and effective dates are issued as separate publisher documents.

Publisher-hosted current and superseded editions where available; Sterling records exact edition and paragraph metadata.

Review cadence: Monthly. Reliability: Controlling authority.

Acquisition and rights

• Acquisition: Link and cite only

• Licence: FRC terms for financial reporting standards

• Commercial reuse: Written permission required

• Raw storage: Prohibited

• Derived assertions: Reviewed paraphrase only

• Public use: Metadata and citation only

• Visibility: Internal

Standard text stays publisher-hosted. Commercial reproduction, storage or derivative use needs an FRC or IFRS licence.

FRC accounting standards remains publisher-hosted; Sterling may publish only its own reviewed explanation and source metadata without further permission.

Evidence for this decision

• FRC standards library — Publisher evidence, reviewed 11 September 2026.
• FRC standard terms — Terms evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.