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This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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.
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There is no free consolidated version of FRS 1 available online.
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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 firstname.lastname@example.org for more information.
Cash Flow Statements
Summary published by the Financial Reporting Council.
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