Accounting standards developed by the FRC or, previously, by the ASB are contained in 'Financial Reporting Standards' (FRSs). Soon after it started its activities, the ASB adopted the standards issued by the ASC, so that they also fall within the legal definition of accounting standards. These are designated 'Statements of Standard Accounting Practice' (SSAPs). Whilst some of the SSAPs have been superseded by FRSs, some remain in force.
Please click on the links on the left to access all Standards currently in issue
Status of Adoption into UK GAAP of IFRIC Interpretations
This document sets out the status of adoption of IFRIC Interpretations in current UK Standards.
Financial Reporting Standards in hard copy can be obtained from www.frcpublications.com