- Financial Reporting Standard
- = FRSAny of a series of standards issued by the UK Accounting Standards Board. Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board.1. Cash Flow Statements, issued 1991, revised 19962. Accounting for Subsidiary Undertakings, issued 1992, amended 20043. Reporting Financial Performance, issued 19924. Capital Instruments, issued 1993, now superseded by FRS 25 below5. Reporting the Substance of Transactions, issued 1994, amended 1994, 1998, 20036. Acquisitions and Mergers, issued 19947. Fair Values in Acquisition Accounting, issued 19948. Related Party Transactions, issued 19959. Associates and Joint Ventures, issued 199710. Goodwill and Intangible Assets, issued 199711. Impairment of Fixed Assets and Goodwill, issued 199812. Provisions, Contingent Liabilities and Contingent Assets, issued 199813. Derivatives and Other Financial Instruments: Disclosures, issued 199814. Earnings Per Share, issued 1998, now superseded by FRS 22 below15. Tangible Fixed Assets, issued 199916. Current Tax, issued 199917. Retirement Benefits, issued 2000, revised 200218. Accounting Policies, issued 200019. Deferred Tax, issued 200020. Share-based Payment, issued 200421. Events After the Balance Sheet Date, issued 200422. Earnings Per Share, issued 200423. The Effects of Change in Foreign Exchange Rates, issued 200424. Financial Reporting in Hyperinflationary Economies, issued 200425. Financial Instruments: Disclosure and Presentation, issued 200426. Financial Instruments: Measurement, issued 200427. Life Assurance, issued 2004.
Accounting dictionary. 2014.