United Kingdom reporting intelligence | LocalGAAP

A governed UK reporting atlas separating company law, FRC standards, UKEB adoption, Companies House filing, and FCA reporting before topic research and group mapping.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Company law and accounts: UK Parliament / GOV.UK
  • UK GAAP and FRS 100–105: Financial Reporting Council
  • UK-adopted international standards: UK Endorsement Board
  • Company accounts filing: Companies House
  • Listed issuer reporting: Financial Conduct Authority
  • 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 105: The Financial Reporting Standard applicable to the Micro-entities Regime
  • UK-adopted IFRS: International accounting standards adopted for UK use
  • FRS 103 / 104: Insurance contracts and interim financial reporting
  • Reporting framework and entity scope
  • Revenue
  • Leases
  • Financial instruments
  • Business combinations and goodwill
  • Group accounts and consolidation
  • Foreign currency
  • Income tax
  • Employee benefits and share-based payment
  • Fixed assets and investment property
  • Provisions and contingencies
  • Presentation and disclosures

Public knowledge 01

Authority routing

  1. 01

    Company law and accounts: UK Parliament / GOV.UK — Companies Act 2006 and accounts regulations

  2. 02

    UK GAAP and FRS 100–105: Financial Reporting Council — UK Accounting Standards

  3. 03

    UK-adopted international standards: UK Endorsement Board — Adoption Status Report

  4. 04

    Company accounts filing: Companies House — Preparing and filing company accounts

  5. 05

    Listed issuer reporting: Financial Conduct Authority — DTR 4 periodic financial reporting

Public knowledge 02

Framework routes

  1. 01

    FRS 100: Application of Financial Reporting Requirements

  2. 02

    FRS 101: Reduced Disclosure Framework

  3. 03

    FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. 04

    FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime

  5. 05

    UK-adopted IFRS: International accounting standards adopted for UK use

  6. 06

    FRS 103 / 104: Insurance contracts and interim financial reporting

Public knowledge 03

Current UK intelligence

  1. 01

    FRS 102 Periodic Review 2024

  2. 02

    Principal effective date: 1 January 2026

  3. 03

    Headline transition workstreams: revenue and leases

Public knowledge 04

Governed research record

  1. 01

    Entity and legal perimeter

  2. 02

    Current primary source and effective period

  3. 03

    Facts, elections, and alternatives

  4. 04

    Professional assessment

  5. 05

    Reviewer decision

  6. 06

    Group-reporting and disclosure impact

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