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LauraY83

26-10-04, 00:00

Hi all, I was wondering where I can find a list of all the relevant FRS's that apply at Technician Level. I found a website with all this information contained in pdf format and I cant remember where I saw it. I printed it off at the time but my housemate confessed he didnt know what it was so he threw it away! It details which aspects of each FRS require knowledge and understanding etc. If anyone can point me in the right direction or advise of anything similar I would be most grateful - Fanx :-)

gaffarn

26-10-04, 00:00

Osbourne books has an acrobat pdf list of FRSs & SSAPs. I will try to copy and paste. here goes. SSAP 4 Accounting for government grants 114 SSAP 5 Accounting for value added tax 134 SSAP 9 Stocks and long-term contracts 116 SSAP 13 Accounting for research and development 112 SSAP 17 Accounting for post balance sheet events 142 SSAP 19 Accounting for investment properties 105 SSAP 20 Foreign currency translation 150 SSAP 21 Accounting for leases and hire purchase contracts 108 SSAP 25 Segmental reporting 149 FRS 1 Cash flow statements 161 FRS 2Accounting for subsidiary undertakings 230 FRS 3 Reporting financial performance 144 FRS 4 Capital instruments 137 FRS 5 Reporting the substance of transactions 98 FRS 6 Acquisitions and mergers 256 FRS 7 Fair values in acquisition accounting 239 FRS 8 Related party disclosures 152 FRS 9 Associates and joint ventures 260 FRS 10 Goodwill and intangible assets 99 FRS 11 Impairment of fixed assets and goodwill 101 FRS 12Provisions,contingent liabilities and contingent assets 138 FRS 13 Derivatives and other financial instruments:disclosures * FRS 14 Earnings per share 146 FRS 15 Tangible fixed assets 103 FRS 16 Current tax 131 FRS 17 Retirement benefits 151 FRS 18 Accounting policies 97 FRS 19 Deferred tax 131 *note that,for Drafting Financial Statements,FRS 13 is not assessed

LauraY83

26-10-04, 00:00

Thanks gaffarn that seems to be what I was after. Many thanks for your help...!

poohbear

29-10-04, 00:00

I cut and pasted this out (without the page nos.) in enlarged font and stuck it over my desk at work. Within two days I now know the list off by heart! Makes the study a bit more meaningful, because now I can nod knowingly at any reference (and can even apply the SSAP/FRS to the theory - progress) FRS7 - Fair value!