Statements of Standard Accounting Practice icon

Statements of Standard Accounting Practice



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UK ACCOUNTING STANDARDS



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

euro


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

arrangements


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

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)



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