Statements of Standard Accounting Practice
Statements of Standard Accounting Practice were issued by the Accounting Standards Board and although many have been superseded by Financial Reporting Standards, some are still in force for accounting periods commencing before 31 December 2014.
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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 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 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 and updated on 7 March 2023 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 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 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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