Statements of Standard Accounting Practice are issued by the Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force. On this page you can access a range of articles, books and online resources providing quick links to technical summaries and the full text of the standards.
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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.
SSAP 4: Accounting for government grants
Full-text standard
Accounting for government grants (PDF 400.41kb/14 pages)
As issued by the Accounting Standards Board in April 1974 and revised in July 1990.
Summaries
Accounting for government grants
Official summary published by the ASB.
Guides and publications
Findings of the FRRP in respect of the accounts of London Underground Limited for the year ended 31 March 1999
Related Financial Reporting Review Panel finding, published on 18 October 2000.
Articles and books in the Library collection
SSAP 5: Accounting for value added tax
Full-text standard
There is no free, online version of the standard available.
Summaries
Accounting for value added tax
Official summary published by the ASB.
Articles and books in the Library collection
SSAP 9: Stocks and long-term contracts
Full-text standard
Stocks and long-term contracts (PDF 794.74kb/26 pages)
As issued by the Accounting Standards Board in May 1975 and revised in September 1988.
Summaries
Stocks and long-term contracts
Official summary published by the ASB.
Articles and books in the Library collection
SSAP 13: Accounting for research and development
Full-text standard
Accounting for research and development (PDF 428.42kb/14 pages)
As issued by the Accounting Standards Board in December 1977 and revised in January 1989.
Summaries
Accounting for research and development
Official summary published by the ASB.
Guides and publications
Guidelines on the Meaning of Research and Development for Tax Purposes (PDF 191.33kb/12 pages)
Guidelines in issued March 2004 by the Secretary of State for Trade and Industry for the purposes of Section 837A Income and Corporation Taxes Act 1988.
Findings of the Financial Reporting Review Panel in respect of the accounts of Finelot plc for the year ended 31 July 2001
Related FRRP finding, published on 31 January 2003.
Main findings of the Financial Reporting Review Panel in respect of the accounts of Wiggins Group Plc for the years ended 31 March 1996, 1997, 1998, 1999 and 2000
Related FRRP finding, published on 8 March 2001.
Articles and books in the Library collection
SSAP 19: Accounting for investment properties
Full-text standard
Accounting for investment properties (PDF 140.63kb/5 pages)
As issued by the Accounting Standards Board in November 1981.
Summaries
Accounting for investment properties
Official summary published by the ASB.
Articles and books in the Library collection
SSAP 20: Foreign currency translation
Full-text standard
Foreign currency translation (PDF 579.86kb/15 pages)
As issued by the Accounting Standards Board in April 1983.
Summaries
Foreign currency translation
Official summary published by the ASB.
Articles and books in the Library collection
SSAP 21: Accounting for leases and hire purchase contracts
Full-text standard
Accounting for leases and hire purchase contracts (PDF 466.64kb/15 pages)
As issued by the Accounting Standards Board in August 1984.
Summaries
Accounting for leases and hire purchase contracts
Official summary published by the ASB.
Articles and books in the Library collection
SSAP 25: Segmental reporting
Full-text standard
Segmental reporting (PDF 598.68kb/18 pages)
As issued by the Accounting Standards Board in June 1990.
Summaries
Segmental reporting
Official summary published by the ASB.
Articles and books in the Library collection
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