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Generally Accepted Accounting Practice (UK)
Generally Accepted Accounting Practice in the UK, or UK GAAP, is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.
Generally accepted accounting practice is a statutory term in the UK Taxes Acts.〔(Generally accepted accounting practice ) defined on the HMRC website. Retrieved 6 December 2010〕 The abbreviation "UK GAAP" is also accepted as an abbreviation for the term used in other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies.〔(Knowledge guide to UK Accounting Standards ) on ICAEW website. Retrieved 6 December 2010〕
== History ==
Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issues standards called ''Financial Reporting Standards'' (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies,〔(Funding ) on FRC website. Retrieved 6 December 2010〕 and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work. To the extent that the ASC's pronouncements, known as ''Statements of Standard Accounting Practice'' (SSAPs), have not been replaced by FRS, they remain in force.〔(Sources for SSAPs ) on ICAEW website. Retrieved 6 December 2010〕
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