Home For AAT student members AQ 2013 AAT Level 4 (Level 8 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


gillwilsongillwilson Feels At HomeRegistered Posts: 41
I have got a list of SSAP's and FRS's to to learn. Are FRS's now IAS's???

Can anyone help - am I just getting my knickers in a twist.

Is there a resource I can use for these - are they in the DFS book???




  • Steve CollingsSteve Collings Experienced Mentor Registered Posts: 997
    Hi Gill,

    FRS/SSAP are current UK GAAP. IFRS/IAS is international GAAP.

    DFS only examines INT so they should be in your DFS text book. FRS etc is not examinable anymore at AAT level.


Sign In or Register to comment.