Details of all current UK financial reporting standards
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 |
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 |
Derivatives and other financial instruments: disclosures DDD |
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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 |
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) |