FRS 21: Events after the balance sheet date
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 21 collated by ICAEW Library & Information Service.
The accounting standard FRS 21 set out the accounting treatment and disclosures required by reporting entities for events occurring between the balance sheet date and the date when the financial statements are authorised for issue. It was issued by the Accounting Standards Board in May 2004 and subsequently amended in December 2008. FRS 21 replaced SSAP 17 and had the effect of implementing IAS 10: Events After the Balance Sheet Date in the UK.
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There is no free, online version of the standard available. However, logged-in ICAEW members and ACA students may view FRS 21 as first published by the ASB in May 2004.
Unconsolidated standard and amendments as first issued
Improvements to Financial Reporting Standards
Amendment issued by the ASB in December 2008.
Events after the Balance Sheet Date
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.
ASB Issues Standard on Events after the Balance Sheet Date
Press notice issued by the ASB on 20 May 2004.
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