Financial Reporting Standard

Financial Reporting Standard
= FRS
Any of a series of standards issued by the 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 See box on p. XYZ. Financial Reporting StandardsFinancial Reporting Standards
1. Cash Flow Statements, issued 1991, revised 1996
2. Accounting for Subsidiary Undertakings, issued 1992, amended 2004
3. Reporting Financial Performance, issued 1992
4. Capital Instruments, issued 1993, now superseded by FRS 25 below
5. Reporting the Substance of Transactions, issued 1994, amended 1994, 1998, 2003
6. Acquisitions and Mergers, issued 1994
7. Fair Values in Acquisition Accounting, issued 1994
8. Related Party Transactions, issued 1995
9. Associates and Joint Ventures, issued 1997
10. Goodwill and Intangible Assets, issued 1997
11. Impairment of Fixed Assets and Goodwill, issued 1998
12. Provisions, Contingent Liabilities and Contingent Assets, issued 1998
13. Derivatives and Other Financial Instruments: Disclosures, issued 1998
14. Earnings Per Share, issued 1998, now superseded by FRS 22 below
15. Tangible Fixed Assets, issued 1999
16. Current Tax, issued 1999
17. Retirement Benefits, issued 2000, revised 2002
18. Accounting Policies, issued 2000
19. Deferred Tax, issued 2000
20. Share-based Payment, issued 2004
21. Events After the Balance Sheet Date, issued 2004
22. Earnings Per Share, issued 2004
23. The Effects of Change in Foreign Exchange Rates, issued 2004
24. Financial Reporting in Hyperinflationary Economies, issued 2004
25. Financial Instruments: Disclosures and Presentation, issued 2004
26. Financial Instruments: Measurement, issued 2004
27. Life Assurance, issued 2004
28. Corresponding Amounts, issued 2005
29. Financial Instruments: Disclosures, issued 2005

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