Statements of Standard Accounting Practice icon

Statements of Standard Accounting Practice


Statements of Standard Accounting Practice

SSAP 4 Accounting for government grants

SSAP 5 Accounting for value added tax - No link available from FRC

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 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

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 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 hyperinflationery 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)

^ Urgent Issues Task Force Abstracts

UITF abstract 4 Presentation of long-term debtors in current assets

UITF abstract 5 Transfers from current assets to fixed assets

UITF abstract 9 Accounting for operations in hyper-inflationary economies

UITF abstract 11 Capital instruments: issuer call options

UITF abstract 15 Disclosure of substantial acquisitions

UITF abstract 19 Tax on gains and losses on foreign currency borrowings that

hedge an investment in a foreign enterprise

UITF abstract 21 Accounting issues arising from the proposed introduction of the


UITF abstract 22 The acquisition of a Lloyd’s business

UITF abstract 23 Application of the transitional rules in FRS15

UITF abstract 24 Accounting for start-up costs

UITF abstract 25 National Insurance contributions on share option gains

UITF abstract 26 Barter transactions for advertising

UITF abstract 27 Revision to estimates of the useful economic life of goodwill and

intangible assets

UITF abstract 28 Operating lease incentives

UITF abstract 29 Website development costs

UITF abstract 31 Exchanges of businesses or other non-monetary assets for an

interest in a subsidiary, joint venture or associate

UITF abstract 32 Employee benefit trusts and other intermediate payment


UITF abstract 34 Pre-contract costs

UITF abstract 35 Death-in-service and incapacity benefits

UITF abstract 36 Contracts for sale of capacity

UITF abstract 38 Accounting for ESOP trusts

UITF abstract 39 (IFRIC Interpretation 2) Member’s shares in co-operative

entities and similar instruments

UITF abstract 40 Revenue recognition and service contracts

UITF abstract 41 Scope of FRS 20 (IFRS 2)

UITF abstract 42 Reassessment of embedded derivatives

UITF abstract 43 The interpretation of equivalence for the purposes of section

228A of the Companies Act 1985

UITF abstract 44 (IFRIC Interpretation 11) FRS 20 (IFRS 2) Group and Treasury

Share Transactions

UITF abstract 45 (IFRIC Interpretation 6 Liabilities arising from participating in a

specific market – Waste electrical and electronic equipment

UITF abstract 46 (IFRIC Interpretation 16) Hedges of a net investment in a

foreign operation

UITF abstract 47 (IFRIC Interpretation 19) Extinguishing financial liabilities with

equity instruments

UITF abstract 48 Accounting implications of the replacement of the retail prices

index with the consumer prices index for retirement benefits

Statements of Recommended Practice (SORPs)

Authorised Funds Issued November 2003 revised November 2008

Charities Issued May 2008

Further and Higher Education Issued July 2007

Insurance Issued January 1999 revised December 2006

Financial Statements of Investment Trust Companies and Venture Capital Trusts Issued December 1995 revised January 2009

Leasing Issued April 2000

Limited Liability Partnerships Issued May 2002 revised March 2010

Local Authorities Issued May 2009

Oil and Gas Issued June 2001

Pension Schemes Issued July 1996 revised June 2007

^ Registered Social Landlords Issued March 1999 revised November 2007

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


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)

Download 58.68 Kb.
Date conversion24.10.2013
Size58.68 Kb.
Place this button on your site:

The database is protected by copyright ©exdat 2000-2012
При копировании материала укажите ссылку
send message