Accounting Standards
Dr Christian Hicks, MMM Engineering,
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Accounting Standards
Dr Christian Hicks, MMM Engineering,
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References
Holmes G. and Sugden A., 1999, "Interpreting Company Reports and Accounts 7th Edition", Prentice-Hall, Dorchester, England ISBN 0-273-64615-X
Blake J., 1997, "Accounting Standards 6th Edition", Pitman Publishing, London, ISBN 0-273-62697-3
Financial Reporting Statements
FRS1 Cash flow statements June
1993
FRS2 Accounting for subsidiary undertakings
September 1991
FRS3 Reporting financial performance
October 1992
FRS4 Capital instruments December
1993
FRS5 Reporting the substance of transactions
April 1994
FRS6 Acquisitions and mergers September
1994
FRS7 Fair values in acquisition accounting
September 1994
FRS8 Related party disclosures
October 1995
FRS9 Associates and joint ventures
November 1997
FRS10 Goodwill and intangible assets
December 1997
FRS11 Impairment of fixed assets and goodwill
July 1998
FRS12 Provisions, contingent liabilities and contingent
assets September 1998
FRS13 Derivatives and other financial instruments
September 1998
FRS14 Earnings per share October
1998
FRS15 Tangible fixed assets February
1999
Standard Statements of Accounting Practice
SSAP1 Accounting for the results of associated companies
SSAP2 Disclosure of accounting policies
November 1971
SSAP3 Earnings per share
SSAP4 Accounting for government grants
April 1974
SSAP5 Accounting for value added tax
April 1974
SSAP8 The treatment of taxation under the imputation
system in the accounts of companies August 1974 / December
1977
SSAP9 Stocks and long-term contracts
May 1975
SSAP12 Accounting for depreciation
December 1977
SSAP13 Accounting for research and development
December 1977
SSAP15 Accounting for deferred tax
October 1978
SSAP16 Current cost accounting
SSAP17 Accounting for post balance sheet events
August 1980
SSAP18 Accounting for contingencies
SSAP19 Accounting for investment properties
November 1981
SSAP20 Foreign currency translation
April 1983
SSAP21 Accounting for leases and hire purchase contracts
August 1984
SSAP22 Accounting for goodwill
SSAP24 Accounting for pension costs
May 1988
SSAP25 Segmental reporting June
1990