Accountants Accounting and Reporting Policy UK Accounting Standards Standards in issue UK GAAP for Accounting Periods Beginning Prior to 1 January 2015

UK GAAP for Accounting Periods Beginning Prior to 1 January 2015

Improvements to Financial Reporting Standards 2010 (PDF)

Improvements to Financial Reporting Standards 2009 (PDF)
 
FRS 1 - Cash Flow Statements (Revised 1996)

FRS 2 - Accounting for Subsidiary Undertakings

FRS 3 - Reporting Financial Performance

FRS 4 - Capital Instruments

FRS 5 - Reporting the Substance of Transactions

FRS 6 - Acquisitions and Mergers

FRS 7 - Fair Values in Acquisition Accounting

FRS 8 - Related Party Disclosures

FRS 9 - Associates and Joint Ventures

FRS 10 - Goodwill and Intangible Assets

FRS 11 - Impairment of Fixed Assets and Goodwill

FRS 12 - Provisions, Contingent Liabilities and Contingent Assets

FRS 13 - Derivatives and other Financial Instruments: Disclosures

FRS 14 - Earnings per Share

FRS 15 - Tangible Fixed Assets

FRS 16 - Current Tax

FRS 17 - Retirement Benefits

FRS 18 - Accounting Policies

FRS 19 - Deferred Tax

FRS 20 (IFRS2) - Share-based Payment

FRS 21 (IAS 10) - Events after the Balance Sheet Date

FRS 22 (IAS 33) - Earnings per share

FRS 23 (IAS 21) - The Effects of Changes in Foreign Exchange Rates

FRS 25 (IAS 32) - Financial Instruments: Presentation

FRS 26 (IAS 39) - Financial Instruments: Recognition and Measurement

FRS 27 - Life Assurance

FRS 28 - Corresponding Amounts

FRS 29 (IFRS 7) - Financial Instruments: Disclosures

FRS 30 - Heritage Assets (PDF)
 
SSAP 4 - Accounting for government grants

SSAP 5 - Accounting for value added tax

SSAP 9 - Stocks and long-term contracts

SSAP 13 - Accounting for research and development

SSAP 15 - Status of SSAP 15

SSAP 17 - Accounting for post balance sheet events

SSAP 19 - Accounting for investment properties

SSAP 20 - Foreign currency translation

SSAP 21 - Accounting for leases and hire purchase contracts

SSAP 24 - Accounting for pension costs

SSAP 25 - Segmental reporting

FRSSE

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