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Financial reporting standards

Find summaries, links to standards, updates, useful guides and other resources covering the Financial Reporting Standards issued by the UK Accounting Standards Board and Financial Reporting Council.

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 These FRSs, SSAPs and UITF Abstracts have been withdrawn for reporting periods starting on or after 1 January 2015.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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UK FRS

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
25 26 27 28 29 30 FRSSE

Amendments to FRS 5, UITF 40 and the taxation of professional firms

SSAP

SSAPs remaining in force

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