Old UK GAAP

Find summaries, links to standards, guides and other resources covering the Financial Reporting Standards issued by the UK Accounting Standards Board and Financial Reporting Council for reporting periods on or before 31 December 2014.

These FRSs, SSAPs and UITF Abstracts have been withdrawn for reporting periods starting on or after 1 January 2015. We have separate guides on new UK GAAP.

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UK FRS

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
25 26 27 28 29 30 FRSSE

Amendments to FRS 5, UITF 40 and the taxation of professional firms

SSAP

SSAPs remaining in force before 1 January 2015

Find standards by title

• Accounting for government grants – SSAP 4
• Accounting for investment properties – SSAP 19
• Accounting for leases and hire purchase contracts – SSAP 21
• Accounting for research and development – SSAP 13
• Accounting for subsidiary undertakings – FRS 2
• Accounting for value added tax – SSAP 5
• Accounting policies – FRS 18
• Acquisitions and mergers – FRS 6
• Associates and joint ventures – FRS 9
• Capital instruments – FRS 4
• Cash flow statements – FRS 1
• Corresponding amounts – FRS 28
• Current tax – FRS 16
• Deferred tax – FRS 19
• Derivatives and other financial instruments: disclosures – FRS 13
• Earnings per share – FRS 14
• Earnings per share – FRS 22 (IAS 33)
• Effects of changes in foreign exchange rates – FRS 23 (IAS 21)
• Events after the balance sheet date – FRS 21 (IAS 10)
• Fair values in acquisition accounting – FRS 7
• Financial instruments: Disclosures – FRS 29 (IFRS 7)
• Financial instruments: Disclosure and presentation – FRS 25 (IAS 32)
• Financial instruments: Recognition and measurement – FRS 26 (IAS 39)
• Financial reporting in hyperinflationary economies – FRS 24 (IAS 29)
• Financial Reporting Standard for Smaller Entities – FRSSE
• Foreign currency translation – SSAP 20
• Goodwill and intangible assets – FRS 10
• Heritage assets – FRS 30
• Impairment of fixed assets and goodwill – FRS 11
• Life assurance – FRS 27
• Provisions, contingent liabilities and contingent assets – FRS 12
• Related party disclosures – FRS 8
• Reporting financial performance – FRS 3
• Reporting the substance of transactions – FRS 5
• Retirement benefits – FRS 17
• Segmental reporting – SSAP 25
• Share-based payment – FRS 20 (IFRS 2)
• Stocks and long-term contracts – SSAP 9
• Tangible fixed assets – FRS 15