Accounting Standards Board

40 published titles

Presentation of financial information

(Contributor)

1 edition

The Structure of financial statements : reporting of financial performance

(Contributor)

1 edition

Financial reporting standard. Vol 1, Cash flow statements

(Contributor)

1 edition

Accounting for capital instruments

(Contributor)

1 edition

Amendment to SSAP 15 'Accounting for deferred tax', December 1992

(Contributor)

1 edition

Accounting for subsidiary undertakings

(Contributor)

1 edition

Reporting financial performance

(Contributor)

1 edition

The role of valuation in financial reporting

(Contributor)

1 edition

Foreword to accounting standards

1 edition

Acquisitions and mergers

(Contributor)

2 editions

Operating and financial review statement

1 edition

Capital instruments

(Contributor)

1 edition

Fair values in acquisition accounting

(Contributor)

2 editions

Goodwill and intangible assets

(Contributor)

3 editions

Statement of recommended practice : accounting by registered housing associations

(Contributor)

1 edition

Related party disclosures

(Contributor)

2 editions

Reporting the substance of transactions

(Contributor)

1 edition

Amendment to SSAP 19 accounting for investment properties

(Contributor)

1 edition

Ammendment to SSAP 19 accounting for investment properties July 1994

1 edition

Associates and joint ventures

(Contributor)

3 editions

Amendment to FRS 5 'Reporting the substance of transactions' : insurance broking transactions and financial reinsurance

(Contributor)

1 edition

Amendment to FRS 5, 'Reporting the substance of transactions'

(Contributor)

1 edition

Major issues related to hedge accounting

(Contributor)

1 edition

Accounting for tax

(Contributor)

1 edition

Statement of principles for financial reporting : exposure draft

1 edition

Revision of FRS 1 'Cash flow statements'

(Contributor)

1 edition

Measurement of tangible fixed assets

(Contributor)

2 editions

Discounting in financial reporting : working paper

1 edition

Amendment to SSAP 21, "Accounting for leases and hire purchase contracts": tax-free grants, February 1997

(Contributor)

1 edition

Interim reports

(Contributor)

1 edition

Amendment to SSAP 8 : "the treatment of taxation under the imputation system in the accounts of companies" : presentation of the dividend income

(Contributor)

1 edition

Financial reporting standard for smaller entities

1 edition

Amendment to FRS 5 Reporting the substance of transactions : the private finance initiative

(Contributor)

1 edition

Aspects of accounting for pension costs

(Contributor)

1 edition

Derivatives and other financial instruments : disclosures

(Contributor)

1 edition

Goodwill and intangible assets : a commentary on FRS 10

(Contributor)

1 edition

FRED 16 supplement : earnings per share : contingently issuable shares, employee share schemes, special dividends

(Contributor)

1 edition

Impairment of fixed assets and goodwill

(Contributor)

1 edition

Provisions, contingent liabilities and contingent assets

(Contributor)

1 edition

Financial reporting standard for smaller entities : effective March 1999

1 edition