Skip to content

Chartered Certified AccountantsKiQi House, Hanley, Stoke-on-TrentEst. 2020

Business and companies

Accounting Standards in Issue

Published 20 December 2010

Archived article from 2010. Rates, thresholds and rules may have changed since then. Ask us for the current position before you act on it.

Financial Reporting Standards (FRSs) & Statements of Standard Accounting Practice (SSAPs)

FRSSE (effective April 2008) - Financial Reporting Standard for Smaller Entities

FRSSE (effective January 2007) - Financial Reporting Standard for Smaller Entities

FRSSE (effective January 2005) - Financial Reporting Standard for Smaller Entities

FRSSE (effective June 2002) - Financial Reporting Standard for Smaller Entities

Improvements to Financial Reporting Standards 2010

Improvements to Financial Reporting Standards

FRS 1 (Revised 1996) - Cash Flow Statements

FRS 2 - Accounting for Subsidiary Undertakings

FRS 3 - Reporting Financial Performance

FRS 4 - Capital Instruments

FRS 5 - Reporting the Substance of Transactions

Amendment to FRS 5 'Reporting the Substance of Transactions': Revenue Recognition

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 24 (IAS 29) - Financial Reporting in Hyperinflationary Economies

FRS 25 (IAS 32) - Financial Instruments: Disclosure and 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

Statements of Standard Accounting Practice (SSAPs)

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