What set of standards must companies listed on the stock exchange in the United Kingdom use for consolidated financial statements?

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Companies listed on the stock exchange in the United Kingdom must use International Financial Reporting Standards (IFRS) adopted by the European Union for their consolidated financial statements. This requirement came into effect in 2005, replacing the previous requirement to use U.K. Generally Accepted Accounting Principles (GAAP). While U.S. GAAP can be used for the purposes of filing with the Securities and Exchange Commission (SEC) in the United States, it is not a permissible financial reporting framework for companies listed on the UK stock exchange.

What Set of Standards Must Companies Listed on the Stock