Find summaries, links to standards, guides and other resources covering the old Financial Reporting Standards issued by the UK Accounting Standards Board and Financial Reporting Council for reporting periods on or before 31 December 2014.
Old UK GAAP will remain effective for periods commencing on or before 31 December 2014. These FRSs, SSAPs and UITF Abstracts have been withdrawn for reporting periods starting on or after 1 January 2015. We have separate guides on new UK GAAP.
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