UK Accounting standards

Statements of Standard Accounting Practice

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 19 Accounting for investment properties
SSAP 20 Foreign currency translation
SSAP 21 Accounting for leases and hire purchase contracts
SSAP 25 Segmental reporting

Financial Reporting Standards

FRS 1 Cashflow statements
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

FRS 14

Derivatives and other financial instruments: disclosures


FRS 15 Tangible fixed assets
FRS 16 Current tax
FRS 17 Retirement benefits
FRS 18 Accounting policies
FRS 19 Deferred tax
FRS 20 Share-based payment (IFRS 2)
FRS 21 Events after the balance sheet date (IAS 10)
FRS 22 Earnings per share (IAS 33)
FRS 23 The effects of changes in foreign exchange rates (IAS 21)
FRS 24 Financial reporting in hyperinflationary economies (IAS 29)
FRS 25 Financial instruments: presentation (IAS 32)
FRS 26 Financial instruments: recognition and measurement (IAS 39)
FRS 27 Life assurance
FRS 28 Corresponding amounts
FRS 29 Financial instruments: disclosures
FRS 30 Heritage assets
FRSSE Financial Standard for Smaller Entities (effective April 2008)
Authorised Funds Issued November 2003, revised November 2008
Charities Issued May 2008
Further and Higher Education Issued July 2007, revised 2016
Financial Statements of Investment Trust Companies and Venture Capital Trusts Issued December 1995, revised January 2009
Limited Liability Partnerships Issued May 2002, revised March 2010
Oil and Gas Issued June 2001
Pension Schemes Issued July 1996, revised June 2007
Housing SORP 2014 Issued September 2014


Exposure Drafts in issue

FRED 28 Inventories; construction and service contracts
FRED 29 Property, plant and equipment; borrowing costs
FRED 32 Disposal of non-current assets and presentation of discontinued operations
FRED 36 Business combinations
FRED 37/38 Intangible assets/Impairment of assets
FRED 39 Amendments to FRS 12 and FRS 17
FRED 40 Accounting for heritage assets
FRED 41 Related party disclosures
FREDs 43 & 44 The future of Financial Reporting - Application of Financial Reporting Standards
FRED 45 Financial Reporting Standard for Public Benefit Entities
FRED 46 Application of Financial Reporting Requirements (draft FRS 100)
FRED 47 Reduced Disclosure Framework (draft FRS 101)
FRED 48 The Financial Reporting Standard applicable in the UK and Republic of Ireland (draft FRS 102)