Financial reporting policy papers
- Distinguishing between liabilities and equity
- 28 Jul 2008
- The financial reporting of pensions: A PAAinE Discussion Paper
- 28 Jul 2008
- Proposed amendment to FRS 25 'Financial instruments: presentation' - Putting financial instruments and obligations arising
- 16 May 2008
- IFRIC D23 Distribution of non-cash assets to owners
- 25 Apr 2008
- IFRIC D24 Customer contributions
- 25 Apr 2008
- Revised operating procedures
- 24 Apr 2008
- Legal Services Act 2007 - changes to the Solicitors' Accounts Rules 1998
- 21 Apr 2008
- Amendments to FRS 20 Group Cash-settled Share-based Payment Transactions
- 30 Mar 2008
- Draft Plan and Budget 2008/09
- 14 Mar 2008
- Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
- 27 Feb 2008
- Amendments to IAS 39 Financial Instruments: Recognition and Measurement (Exposures Qualifying for Hedge Accounting)
- 14 Jan 2008
- Improvements to International Financial Reporting Standards
- 14 Jan 2008
- Amendments to FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement
- 14 Jan 2008
- ED 9 Joint Arrangements
- 14 Jan 2008
- Group Cash-settled Share-based Payment Transactions IASB
- 03 Jan 2008
- Revenue Recognition — A European Contribution
- 10 Dec 2007
- IFRS for Small and Medium-sized Entities
- 03 Dec 2007
- Preliminary Views on Insurance Contracts
- 19 Nov 2007
- Allowing US issuers to prepare financial statements in accordance with IFRS
- 16 Nov 2007
- Real estate sales
- 16 Nov 2007
- Hedges of a net investment in a foreign operation
- 18 Oct 2007
- FRED41: Related party disclosures
- 16 Oct 2007
- A simplified business environment for companies in the areas of company law, accounting and auditing
- 10 Oct 2007
- Commonhold and leasehold Reform Act 2002
- 28 Sep 2007
- Implementation of Directive 2006/46/EC on Company Reporting - Amending the Accounting Directives
- 16 Jun 2007
- IASB Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities
- 05 Jun 2007
- Half yearly financial reports
- 14 May 2007
- Amendments to IAS 24 Related Party Disclosures
- 20 Mar 2007
- Cost of an Investment in a Subsidiary - Amendments to IFRS 1 first-time adoption of IFRS
- 21 Feb 2007
- Fair Value Measurements
- 31 Jan 2007
- Accounting for Heritage Assets
- 31 Jan 2007
- DP 2 - The Performance Reporting Debate. What (if anything) is wrong with the good old income statement?
- 31 Jan 2007
- Financial Reporting Under the Cash Basis of Accounting
- 22 Jan 2007
- Conceptual framework for financial reporting - objectives and qualitative characteristics
- 03 Nov 2006
- Amendment to FRS 25 - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
- 26 Oct 2006
- Innovating for the future - investing in R&D
- 20 Sep 2006
- Guideline for governmental financial reporting
- 20 Sep 2006
- E63 Events after the balance sheet date
- 20 Sep 2006
- E62 Financial instruments recognition and measurement
- 20 Sep 2006
- Draft Interpretations D12 to D16
- 20 Sep 2006
- Accounting issues in the asset finance and leasing industry
- 20 Sep 2006
- Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting
- 19 Sep 2006
- Comments from ACCA on PCAOB Auditing Standard No2.
- Proposed amendment to FRS 17 'Retirement Benefits' & reporting statement 'Retirement Benefits - Disclosures'
- 11 Sep 2006
- Amendments to IAS 23 Borrowing Costs
- 03 Aug 2006
- Due process of the International Financial Reporitng Interpretations Committee
- 03 Aug 2006
- Future application of reporting requirements for UK companies
- 31 Jul 2006
- Amendments to IAS 1 Presentation of Financial Statements - A Revised Presentation
- 18 Jul 2006
- Amendments to the Financial Reporting Standard for Smaller Entities (FRSSE)
- 30 Jun 2006
- Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
- 05 Jun 2006
- Heritage Assets - Can Accounting Do Better?
- 02 Jun 2006
- Measurement Bases for financial accounting - Measurement on initial recognition
- 25 May 2006
- ED 8 Operating Segments
- 25 May 2006
- Possible Amendments to the Combined Code
- 27 Apr 2006
- Comments from ACCA on a consultation by the FRC.
- Proposed Interpretation for Public Benefit Entities
- 12 Dec 2005
- Amendments to IAS37 Provisions and to IAS19 Employee Benefits
- 14 Nov 2005
- FREDs 36 to 39 Business combinations and others
- 14 Nov 2005
- Amendments to IFRS3 Business Combinations and to IAS27 Consolidated and Separate Financial Statements
- 14 Nov 2005
- Accounting Standard - Setting in a Changing Environment - the Role of the ASB
- 04 Oct 2005
- Amendment to FRS26 - Financial Instruments - Measurement
- 10 Aug 2005
- Staff Questionnaire on Recognition and Measurement Principles for Small Entities
- 05 Jul 2005
- Draft Interpretations D12, D13, and D14
- 09 Jun 2005
- Proposed Small and Medium-sized Entity Financial Reporting Framework and FRS
- 30 Apr 2005
- Operating and Financial Review
- 11 Mar 2005
- ACCA's comment on the exposure draft of Reporting Standard 1 (February 2005).
- Turnbull guidance on internal control
- 04 Mar 2005
- Amendment to Financial Reporting Standard for Smaller Entities 2004
- 26 Feb 2005
- Review of the Constitution Proposals for Change
- 26 Feb 2005
- FRED33 Financial instruments - disclosures
- 05 Nov 2004
- ED7 Financial instruments - disclosure
- 05 Nov 2004
- FRED30 (third supplement)
- 15 Oct 2004
- Amendments to IAS39
- 15 Oct 2004
- Fred 34 - Life Assurance
- 08 Oct 2004
- Amendment to FRS 2 - Accounting for Subsidiary Undertakings
- 04 Oct 2004
- UK Accounting Standards - A Strategy for Convergence with IFRS
- 05 Aug 2004
- Draft regulations on the Operating and Financial Review and Directors' report
- 05 Aug 2004
- IAS39 - the fair value option
- 29 Jul 2004
- Amendments to IAS19 - actuarial gains and losses, group plans and disclosures
- 29 Jul 2004
- Amendments to IFRS3 - combinations by contract alone or involving mutual entities
- 29 Jul 2004
- FRED30 Financial instruments - second supplement
- 28 Jul 2004
- Strengthening the IASB's deliberative processes
- 05 Jul 2004
- A 'One-stop-shop' FRSSE
- 07 Jun 2004
- Identifying Issues for the IASC Foundation Constitution Review
- 17 Feb 2004
- Proposals for the Enhancement of the Role and Working Process of EFRAG
- 13 Jan 2004
- Disposal of non-current assets and presentation of discontinued operations (ED4)
- 29 Oct 2003
- Valuation of owner occupied properties under IFRS
- 29 Oct 2003
- OFR Working Group on Materiality
- 08 Oct 2003
- ACCA's respose to the above consultation document.
- Fair value accounting
- 11 Sep 2003
- ED3 Business Combinations
- 17 Apr 2003
- Amendments to IAS38 Intangible Assets
- 14 Apr 2003
- Amendments to IAS36 Impairment of assets
- 07 Apr 2003
- Inclusion of actuarial liabilities in the financial statements of pension schemes
- 01 Apr 2003
- Draft amendment to IAS19 - the asset ceiling
- 25 Mar 2002
- Preface to International Financial Reporting Standards
- 01 Mar 2002
- Financial instruments and similar items
- 01 Jun 2001
- FRED22 - Revision of FRS3
- 01 Apr 2001
- Realised and Distributable Profits
- 01 Sep 2000
- Amendment to FRS15 and FRS10 for interest methods of depreciation
- 01 Aug 2000
- Year end financial reports - improving communication
- 01 May 2000
- National Insurance contributions on share option gains
- 01 May 2000
- International Accounting Standards - File No. S7-04-00
- 01 May 2000
- FRED 21 Accounting Policies
- 01 May 2000
- Amendment to the EU Fourth Directive
- 01 Apr 2000
- Retirement Benefits - FRED 20
- 02 Feb 2000
- Statement of Principles for Financial Reporting
- 01 Jun 1999
- Business combinations
- 02 Feb 1999
- Exposure Draft of amendment to FRSSE
- 01 Oct 1998