Find books, articles and online resources covering each Financial Reporting Standard and Statement of Standard Accounting Practice issued by the UK Accounting Standards Board and Financial Reporting Council.
We also have a guide to Amendments to FRS 5, UITF 40 and the taxation of professional firms.
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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 30 100 101 102 FRSSE
SSAP
SSAPs remaining in force
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
Application of financial reporting requirements – FRS 100
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 applicable in the UK and Republic of Ireland – FRS 102
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
Reduced disclosure framework – FRS 101
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