FRS 15: Tangible fixed assets
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 15 collated by ICAEW Library & Information Service.
The accounting standard FRS 15 ensured that tangible fixed assets, with the exception of investment properties, were accounted for in a consistent manner. It was issued by the Accounting Standards Board in February 1999.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within property, plant and equipment are covered by Section 17 of FRS 102 under new UK GAAP.
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There is no free consolidated version of FRS 15 available online.
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Unconsolidated standard as first issued
Financial Reporting Standard 15: Tangible Fixed Assets
This is the full text of the original standard as issued by the Accounting Standards Board in February 1999. It does not include the amendments made by FRS 30.
Tangible Fixed Assets
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.
Relevant Financial Reporting Review Panel findings
Findings of the Financial Reporting Review Panel in respect of the accounts of Groupe Chez Gerard Plc for the period ended 25 June 2000
Press release issued by the FRRP on 26 September 2001.
Findings of the Financial Reporting Review Panel in respect of the accounts of Wyevale Garden Centres Plc for the year ended 31 December 2000
Press release issued by the FRRP on 11 September 2001.
Findings of the Financial Reporting Review Panel in respect of the accounts of Northgate Plc for the year ended 30 April 2000
Press release issued by the FRRP on 4 July 2001.
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