SSAP's & FRS'S

System
System Posts: 100,534 🤖 Admin 🤖
edited 10:24AM in AAT student discussion
Hi,

Does anyone have a list of SSAP's & FRS'S that they can email me!!
fiona@panther.uk.com

Thank you very much and good luck everyone who is sitting exams!!

Fiona.

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:SSAP's & FRS'S

    Hi Fiona

    There should be a list in your text books, otherwise there are a few FRS's in the November mag that could help.

    Kind regards
    Amanda
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:SSAP's & FRS'S

    FRS 1, Cash Flow Statements - Oct 1996
    FRS 2, Accounting for Subsidiary Undertakings - Jul 1992
    FRS 3, Reporting Financial Performance - Jun 1993
    FRS 4, Capital Instruments - Dec 1993
    FRS 5, Reporting the Substance of Transactions Dec 1994
    FRS 6, Acquisitions & Mergers - Sept 1994
    FRS 7, Fair Values in Acquisition Accounting - Sept 1994
    FRS 8, Related Party Disclosures - Oct 1995
    FRS 9, Associates & Joint Ventures - Nov 1997
    FRS 10, Goodwill & Intangible Assets - Dec 1997
    FRS 11, Impairment of Fixed Assets & Goodwill - Jul 1998
    FRS 12, Provisions Contingent Liabilities & Contingent Assets - Sept 1998
    FRS 13, Derivatives & other Financial Instruments: Disclosures - Sept 1998
    FRS 14, Earnings per Share - October 1998
    FRS 15, Tangible fixed assets
    FRS 16, Current tax
    FRS 17, Retirement benefits
    FRS 18, Accounting policies
    FRS 19, Deferred Tax
    FRS 20, Share based payment
    FRS 21, Events after balance sheet date
    FRS 22, Earnings per share
    FRS 23, The effect of changes in foreign exchange rates
    FRS 24, Financial reporting in hyperinflationary economies
    FRS 25, Financial instruments: Mesurements
    FRS 26, Finacial instruments: Disclosure
    FRS 27, Life assurance
    FRS 28, Corresponding amounts


    Hope this helps

    Ian

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