Accounting Standards

Dr Christian Hicks, MMM Engineering,
Stephenson Building, University of Newcastle upon Tyne, Newcastle NE1 7RU.


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

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