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Statements of Standard Accounting Practice

Statements of Standard Accounting Practice are issued by the Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force. Find articles, books and online resources providing quick links to technical summaries and the full text of the standards.

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  • ICAEW guidance and support
  • Full-text standards
  • Summaries
  • Guides
  • Articles and books from the Library

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ICAEW guidance and support

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
This is the full text of the original standard as issued by the Accounting Standards Board in April 1974 and revised in July 1990. It does not include the amendments made in October 1992 and December 2000.

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 library@icaew.com for more information.

Summaries

Accounting for government grants
Summary published by the Financial Reporting Council.

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

New UK GAAP

Government grants are covered by Section 24 of FRS 102.

SSAP 5: Accounting for value added tax

Full-text standard

There is no free, online version of the standard available.

A copy of the standard as issued in April 1974 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 library@icaew.com for more information.

Summaries

Accounting for value added tax
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

New UK GAAP

Accounting for VAT is covered by Section 29 and Section 23 of FRS 102.

SSAP 9: Stocks and long-term contracts

Full-text standard

Stocks and long-term contracts
This is the full text of the original standard as issued by the Accounting Standards Board in May 1975 and revised in September 1988. It includes Part 6 added in August 1980.

Summaries

Stocks and long-term contracts
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

New UK GAAP

Inventories are covered by Section 13 of FRS 102. Construction contracts are covered by Section 23 of FRS 102.

SSAP 13: Accounting for research and development

Full-text standard

Accounting for research and development
This is the full text of the original standard as issued by the Accounting Standards Board in December 1977 and revised in January 1989.

Summaries

Accounting for research and development
Summary published by the Financial Reporting Council.

Guides and publications

Guidelines on the Meaning of Research and Development for Tax Purposes
Guidelines issued by the Department for Business, Innovation & Skills on 6 December 2010 explaining what research and development (R&D) means for tax purposes.

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

New UK GAAP

Intangible assets are covered by Section 18 of FRS 102.

SSAP 19: Accounting for investment properties

Full-text standard

Accounting for investment properties
This is the full text of the original standard as issued by the Accounting Standards Board in November 1981. It does not include the amendments made in October 1992 and July 1994, nor the amendments made by FRS 15.

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 library@icaew.com for more information.

Summaries

Accounting for investment properties
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

New UK GAAP

Investment property is covered by Section 16 of FRS 102.

SSAP 20: Foreign currency translation

Full-text standard

Foreign currency translation
This is the full text of the original standard as issued by the Accounting Standards Board in April 1983.

Summaries

Foreign currency translation
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

New UK GAAP

Foreign currency translation is covered by Section 30 and Section 12 of FRS 102.

SSAP 21: Accounting for leases and hire purchase contracts

Full-text standard

Accounting for leases and hire purchase contracts
This is the full text of the original standard as issued by the Accounting Standards Board in August 1984. It does not include the amendments made in February 1997.

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 library@icaew.com for more information.

Summaries

Accounting for leases and hire purchase contracts
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

New UK GAAP

Leases are covered by Section 20 of FRS 102.

SSAP 25: Segmental reporting

Full-text standard

Segmental reporting
This is the full text of the original standard as issued by the Accounting Standards Board in June 1990.

Summaries

Segmental reporting
Summary published by the Financial Reporting Council.

Articles and books in the Library collection

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You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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