The accounting standard FRS 18 set out requirements for the selection, application and disclosure of accounting policies. Accounting policies, estimates and errors are covered by Section 10 of FRS 102 under new UK GAAP.
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Financial Reporting Standard 18: Accounting Policies
This is the full text of the original standard as issued by the Accounting Standards Board in December 2000. It does not include the amendments made by FRS 21.
A consolidated version of the standard which includes these amendments is available from the Library. Please contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at firstname.lastname@example.org for more information.
Summary published by the Financial Reporting Council.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Going Concern and Liquidity Risk: Guidance for Directors of UK Companies 2009
Guidance from the Financial Reporting Council published in October 2009.
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