Accounting Standards in Issue – KiQi Chartered Certified Accountants – Stoke on Trent

Accounting Standards-Knowlegde Base

December 21, 2010

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

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