FRS 1: Cash flow statements
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 1 collated by ICAEW Library & Information Service.
The accounting standard FRS 1 required reporting entities to prepare cash flow statements in accordance to a standardised practice. It was issued by the Accounting Standards Board in October 1996 and subsequently amended by FRS 25.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within statement of cash flows are covered by Section 7 of FRS 102 under new UK GAAP.
How can I get a copy of this standard?
There is no free consolidated version of FRS 1 available online.
However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. 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.
Unconsolidated standard as first issued
Financial Reporting Standard 1 (Revised 1996): Cash Flow Statements
This is the full text of the standard as issued by the Accounting Standards Board in October1996. It does not include the amendments made by FRS 25.
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 email@example.com for more information.
Cash Flow Statements
Summary published by the Financial Reporting Council.
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.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
Can't find what you are looking for?
If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by email at firstname.lastname@example.org or through webchat.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.