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Old UK GAAP accounting standards

Old UK GAAP standards include Financial Reporting Standards (FRSs 1-30), Statements of Standard Accounting Practice (SSAPs) and UITF Abstracts published by the UK's Financial Reporting Council (FRC).

These standards have been superseded by a new set of accounting standards effective for accounting periods beginning on or after 1 January 2015. For more information on the new UK accounting standards visit our UK GAAP pages.

FRSs

Financial Reporting Standards (excluding those published under the new UK GAAP regime)

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SSAPs

Statements of Standard Accounting Practice

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FRSSE

The Financial Reporting Standard for Smaller Entities.

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