UK Accounting Standards

Preface: Introduction to standard setting process; The Financial Reporting Council (FRC);The Accounting Standards Board (ASB); The Financial Reporting Review Panel (FRRP); The Urgent Issues Task Force (UITF); Other Sub Committees; Authority of standards; UK standards and international standards; List of extant accounting standards and equivalent international standards; The Regulatory Framework and the Standard-setting Process: Statement of Principles (December 1999); FRS 18 Accounting Policies (December 2000); FRS 5 Reporting the Substance of Transactions (April 1994, amended December 1994 and September 1998); Asset Valuation: Accounting for Tangible Fixed Assets: FRS 15 Tangible Fixed Assets (February 1999); SSAP 19 Accounting for Investment Properties (January 1975, revised July 1994); SSAP 4 Accounting for Government Grants (April 1974, revised July 1990, amended October 1992); FRS 11 Impairment of Fixed Assets and Goodwill (July 1998); Asset Valuation: Accounting for Intangible Assets: SSAP 13 Research and Development (December 1977, revised January 1989); SSAP 21 Accounting for Leases and Hire Purchase Contracts (August 1984, amended February 1997); FRS 10 Goodwill and Intangible Assets (December 1997); Asset Valuation: Accounting for Stocks and Work in Progress: SSAP 9 Stocks and Work in Progress (May 1975, revised September 1988); Profit and Loss: Accounting for Taxation: SSAP 5 Accounting for Value Added Tax (April 1974); FRS 16 Current Tax (December 1999); FRS 19 Deferred Taxation (December 2000); Profit and Loss: Earnings per Share and Reporting Financial Performance: FRS 14 Earning per Share (October 1998); FRS 3 Reporting Financial Performance (October 1992, amended June 1993); Cash Flow Statements: FRS 1 Cash Flow Statements (1991, revised 1996 and 1997); Accounting Disclosure Standards: Post Balance Sheet Events,Provisions and Contingencies, Pensions and Segmental Reporting: SSAP 17 Accounting for Post Balance Sheet Events (August 1980); FRS 12 Provisions, Contingent Liabilities and Contingent Assets (September 1998); SSAP 24 Accounting for Pension Costs (May 1988); FRS 17 Retirement Benefits (November 2000); SSAP 25 Segmental Reporting (June 1990); Group Accounting: FRS 2 Accounting for Subsidiary Undertakings (July 1992); FRS 6 Acquisitions and Mergers (September 1994); FRS 7 Fair Values in Acquisition Accounting (September 1994); FRS 9 Associates and Joint Ventures (November 1997); Foreign Currency Translation: SSAP 20 Foreign Currency Translation (April 1983); Sundry Accounting Standards: FRS 4 Capital Instruments (December 1993); FRS 13 Derivatives and Other Financial Instruments: Disclosure (September 1998); FRS 8 Related Party Disclosures (October 1995); FRS 20 Share based payment (April 2004); Urgent Issues Task Force Abstracts.