| Current UK Accounting Standards |
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| Financial Reporting Standards (Accounting Standards Board) |
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| FRS 1 (Revised 1996) | Cash Flow Statements |
| FRS 2 | Accounting for Subsidiary Undertakings |
| FRS 3 | Reporting Financial Performance |
| FRS 4 | Capital Instruments |
| FRS 5 | Reporting the Substance of Transactions |
| FRS 6 | Acquisitions and Mergers |
| FRS 7 | Fair Values in Acquisition Accounting |
| FRS 8 | Related Party Disclosures |
| FRS 9 | Associates and Joint Ventures |
| FRS 10 | Goodwill and Intangible Assets |
| FRS 11 | Impairment of Fixed Assets and Goodwill |
| FRS 12 | Provisions, Contingent Liabilities and Contingent Assets |
| FRS 13 | Derivatives and other Financial Instruments: Disclosures |
| FRS 14 | Earnings per Share |
| FRS 15 | Tangible Fixed Assets |
| FRS 16 | Current Tax |
| FRS 17 | Retirement Benefits |
| FRS 18 | Accounting Policies |
| FRS 19 | Deferred Tax |
| FRSSE (wef June 2002) | Financial Reporting Standard for Smaller Entities |
| FRS 20 (IFRS2) | Share-based Payment |
| FRS 21 (IAS 10) | Events after the Balance Sheet Date |
| FRS 22 (IAS 33) | Earnings per share |
| FRS 23 (IAS 21) | The Effects of Changes in Foreign Exchange Rates |
| FRS 24 (IAS 29) | Financial Reporting in Hyperinflationary Economies |
| FRS 25 (IAS 32) | Financial Instruments: Disclosure and Presentation |
| FRS 26 (IAS 39) | Financial Instruments: Measurement |
| FRS 27 | Life Assurance |
| FRSSE (wef January 2005) | Financial Reporting Standard for Smaller Entities |
| FRS 28 | 'Corresponding Amounts' |
| FRS 29 (IFRS 7) | 'Financial Instruments: Disclosures' |
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| Statements of Standard Accounting Practice (Accounting Standards Committee) |
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| SSAP 4 | Accounting for government grants |
| SSAP 5 | Accounting for value added tax |
| SSAP 9 | Stocks and long-term contracts |
| SSAP 13 | Accounting for research and development |
| SSAP 17 | Accounting for post balance sheet events |
| SSAP 19 | Accounting for investment properties |
| SSAP 20 | Foreign currency translation |
| SSAP 21 | Accounting for leases and hire purchase contracts |
| SSAP 24 | Accounting for pension costs |
| SSAP 25 | Segmental reporting |
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| International Financial Reporting Accounting Standards |
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| International Accounting Standards (International Accounting Standards Committee) |
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| IAS 1 | Presentation of Financial Statements |
| IAS 2 | Inventories |
| IAS 7 | Cash Flow Statements |
| IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors |
| IAS 10 | Events After the Balance Sheet Date |
| IAS 11 | Construction Contracts |
| IAS 12 | Income Taxes |
| IAS 14 | Segment Reporting |
| IAS 16 | Property, Plant and Equipment |
| IAS 17 | Leases |
| IAS 18 | Revenue |
| IAS 19 | Employee Benefits |
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates |
| IAS 23 | Borrowing Costs |
| IAS 24 | Related Party Disclosures |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans |
| IAS 27 | Consolidated and Separate Financial Statements |
| IAS 28 | Investments in Associates |
| IAS 29 | Financial Reporting in Hyperinflationary Economies |
| IAS 30 | Disclosures in the Financial Statements of Banks and Similar Financial Institutions |
| IAS 31 | Interests in Joint Ventures |
| IAS 32 | Financial Instruments: Disclosure and Presentation |
| IAS 33 | Earnings per Share |
| IAS 34 | Interim Financial Reporting |
| IAS 36 | Impairment of Assets |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets |
| IAS 38 | Intangible Assets |
| IAS 39 | Financial Instruments: Recognition and Measurement |
| IAS 40 | Investment Property |
| IAS 41 | Agriculture |
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| International Financial Reporting Standards
(International Accounting Standards Board) |
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| IFRS 1 | First-time Adoption of International Financial Reporting Standards |
| IFRS 2 | Share-based Payment |
| IFRS 3 | Business Combinations |
| IFRS 4 | Insurance Contracts |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations |
| IFRS 6 | Exploration for and Evaluation of Mineral Resources |
| IFRS 7 | Financial Instruments: Disclosures, and Amendments to IAS1 (Presentation of Financial Statements) - Capital Disclosures |
