Accounting standard

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
Hi,<BR><BR>Where I can find all the accounting standard and FRS List?<BR><BR><BR>Thanks

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    Will post a list up in a few mo's
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    The Osbourne Tutorial Book for DFS has them all listed on Page 348
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    SSAP4 - ACCOUNTING FOR GOVERNMENT GRANTS<BR>SSAP5 - ACCOUNTING FOR VAT<BR>SSAP9 - STOCK AND LONG-TERM CONTRACTS<BR>SSAP13 - ACCOUNTING FOR RESEARCH AND DEVELOPMENT<BR>SSAP17 - ACCOUNTING FOR POST BALANCE SHEET EVENTS<BR>SSAP19 - ACCOUNTING FOR INVESTMENT PROPERTIES<BR>SSAP20 - FOREIGN CURRENCY TRANSLATION <BR>SSAP21 - ACCOUNTING FOR LEASES AND HP CONTRACTS<BR>SSAP25 - SEGMENTAL REPORTING<BR><BR>FRS1 - CASH FLOW STATEMENTS<BR>FRS2 - ACCOUNTING FOR SUBSIDIARY UNDERTAKINGS<BR>FRS3 - REPORTING FINANCIAL PERFORMANCE<BR>FRS4 - CAPITAL INSTRUMENTS<BR>FRS5 - ACCOUNTING THE SUBSTANCE OF TRANSACTIONS<BR>FRS6 - ACQUISIONS AND MERGERS<BR>FRS7 - FAIR VALUES IN ACQUISTION ACCOUNTING<BR>FRS8 - RELATED PARTY DISCLOSURES<BR>FRS9 - MERGERS AND JOINT VENTURES<BR>FRS10 - GOODWILL AND INTANGIBLE ASSETS<BR>FRS11 - IMPAIRMENT OF FIXED ASSETS AND GOODWILL<BR>FRS12 - PROVISIONS, CONTINGENT LIABILITES AND CONTINGENT ASSETS<BR>FRS13 - DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS: DISCLOCURES (not examined)<BR>FRS14 - EARNINGS PER SHARE<BR>FRS15 - TANGIBLE FIXED ASSETS<BR>FRS16 - CURRENT TAX<BR>FRS17 - RETIREMENT BENEFITS<BR>FRS18 - ACCOUNTING POLICIES<BR>FRS19 - DEFERRED TAX<BR><BR>PHEW!<BR>that's the lot as far as I know.<BR>
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    Thank you very much for that , but do we have to memories them all in detail?
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    At least definations- yes
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    Hi, i have an excel spreadsheet which someone sent me, if you want give us your email address and i'll forward it to you
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    It has been suggested in some quarters that "cash flow statement with Note 1 calculations, profitability ratios and FRS 3 - small question possibly after the balance sheet. The wordy question may possibly be something on fixed assets or post balance sheet" may come up.<BR><BR>This is from the FTC who were pretty right on with the PEV tips.<BR><BR>I personally think FRS2 and IAS<BR>but who knows?<BR><BR>this time tomorrow it'll all be over for DFS. Amen to that!
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    If you can't remember which SSAP or FRS it is - just say 'the relevant SSAP', or 'this is dealt with by the relevant FRS', etc.<BR><BR>Scott.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    Please send me one if you can, thanks, here is my email addess: Letterpagebox@yahoo.co.uk. <BR><BR><BR>Many thanks
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Accounting standard

    The AAT have got exam guideline issued on this web site under resource center etc and here it tells you what is examinable ofr each standard. There only 9 FRS/SSAP's where all aspects are assesable, some it is as little as a definition of a single term.<BR><BR>I am afraid that I cannot remember exactly where it is but if you look through the resource center you will find it uite easily they are simply called 'guidance notes'.<BR><BR>To be honest I wish that I had looked them up weeks ago.

Categories

Privacy Policy