Financial reporting standards

Find books, articles and online resources covering each Financial Reporting Standard and Statement of Standard Accounting Practice issued by the UK Accounting Standards Board.

We also have a guide to Amendments to FRS 5, UITF 40 and the taxation of professional firms.

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UK FRS

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25  26  27  28  29  30  FRSSE  FRSME  FRSPBE

SSAP

SSAPs remaining in force

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• Accounting for government grants - SSAP 4
• Accounting for investment properties - SSAP 19
• Accounting for leases and hire purchase contracts - SSAP 21
• Accounting for research and development - SSAP 13
• Accounting for Subsidiary Undertakings - FRS 2
• Accounting for value added tax - SSAP 5
• Accounting Policies - FRS 18
• Acquisitions and Mergers - FRS 6
• Associates and Joint Ventures - FRS 9
• Capital Instruments - FRS 4
• Cash Flow Statements - FRS 1
• Corresponding Amounts - FRS 28
• Current Tax - FRS 16
• Deferred Tax - FRS 19
• Derivatives and other Financial Instruments: Disclosures - FRS 13
• Earnings per Share - FRS 14
• Earnings per Share - FRS 22 (IAS 33)
• Effects of Changes in Foreign Exchange Rates - FRS 23 (IAS 21)
• Events after the Balance Sheet Date - FRS 21 (IAS 10)
• Fair Values in Acquisition Accounting - FRS 7
• Financial Instruments: Disclosures - FRS 29 (IFRS 7)
• Financial Instruments: Disclosure and Presentation - FRS 25 (IAS 32)
• Financial Instruments: Recognition and Measurement - FRS 26 (IAS 39)
• Financial Reporting in Hyperinflationary Economies - FRS 24 (IAS 29)
• Financial Reporting Standard for Medium-sized Entities - FRSME
• Financial Reporting Standard for Public Benefit Entities - FRSPBE
• Financial Reporting Standard for Smaller Entities - FRSSE
• Foreign currency translation - SSAP 20
• Goodwill and Intangible Assets - FRS 10
• Heritage Assets - FRS 30
• Impairment of Fixed Assets and Goodwill - FRS 11
• Life Assurance - FRS 27
• Provisions, Contingent Liabilities and Contingent Assets - FRS 12
• Related Party Disclosures - FRS 8
• Reporting Financial Performance - FRS 3
• Reporting the Substance of Transactions - FRS 5
• Retirement Benefits - FRS 17
• Segmental reporting - SSAP 25
• Share-based Payment - FRS 20 (IFRS 2)
• Stocks and long-term contracts - SSAP 9
• Tangible Fixed Assets - FRS 15