daaindustry.blogg.se - Extraordinary items accounting

FRS 25 (IAS 32) Financial Instruments: Presentation.FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates.FRS 21 (IAS 10) Events after the Balance Sheet Date.FRS 13 Derivatives and other Financial Instruments: Disclosures.FRS 12 Provisions, Contingent Liabilities and Contingent Assets.FRS 11 Impairment of Fixed Assets and Goodwill.FRS 7 Fair Values in Acquisition Accounting.FRS 5 Reporting the Substance of Transactions.FRS 2 Accounting for Subsidiary Undertakings.

Improvements to Financial Reporting Standards 2009 (PDF).

Improvements to Financial Reporting Standards 2010 (PDF).

UK GAAP for accounting periods beginning prior to 1 January 2015. The superseded standards and statements on this page have been withdrawn and replaced by FRS 100 to FRS 105, which are available from our Standards in issue page. Historical exposure drafts and consultations.Superseded financial reporting standards.