Old UK GAAP accounting standards - FRSs
Financial Reporting Standards effective for accounting periods beginning before 1 January 2015.
- FRS 2 Accounting for Subsidiary Undertakings
- FRS 3 Reporting Financial Performance
- FRS 4 Capital Instruments
- FRS 5 Reporting the Substance of Transactions
- FRS 6 Acquisitions and Mergers
- FRS 7 Fair Values in Acquisition Accounting
- FRS 8 Related Party Disclosures
- FRS 9 Associates and Joint Ventures
- FRS 10 Goodwill and Intangible Assets
- FRS 11 Impairment of Fixed Assets and Goodwill
- FRS 12 Provisions, Contingent Liabilities and Contingent Assets
- FRS 15 Tangible Fixed Assets
- FRS 16 Current Tax
- FRS 17 Retirement Benefits
- FRS 18 Accounting Policies
- FRS 19 Deferred Tax
- FRS 20 (IFRS 2) Share-based Payment
- FRS 21 (IAS 10) Events After the Balance Sheet Date
- FRS 22 (IAS 33) Earnings Per Share
- FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates
- FRS 24 (IAS 29) Financial Reporting in Hyperinflationary Economies
- FRS 25 (IAS 32) Financial Instruments: Presentation
- FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement
- FRS 27 Life Assurance
- FRS 28 Corresponding Amounts
- FRS 29 Financial Instruments: Disclosures
- FRS 30 Heritage Assets