Financial Reporting
This section contains brief summaries of recent financial reporting standards and related issues.
If you would like a simple, clear and concise overview of the accounting regulations and disclosure requirements applicable in the UK, please see our Accounts Explained website at www.accounts-explained.co.uk.
The FRS topics contained on this site are as follows:
- FRS 19 - Deferred tax
- FRS 18 - Accounting policies
- FRS 17 - Retirement benefits
- FRS 16 - Accounting for tax - current tax
- FRS 15 - Tangible fixed assets
- FRS 14 - Earning per share
- 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 10 - Goodwill and tangible assets
- FRS 9 - Accounting for associates and joint ventures
General guidance
These notes are intended for general guidance only. UHY Hacker Young accepts no liability to third parties in respect of the contents of or omissions from any of the information supplied on this website.
Reference should be made to the full text of the Standards before applying them to your circumstances. Copies of Financial Reporting Standards can be obtained from:
ASB Publications
P O Box 939
Central Milton Keynes
MK9 2HT
Can Jack help?
If you need further clarification of how these standards apply to your business, please contact Jack Easton , our Technical Partner.
Jack is pleased to answer other technical queries you may have. Why not send an email to him at: j.easton@uhy-uk.com
This website is intended for general guidance only. No responsibility for loss occasioned to any person acting as a result of any material in this publication can be accepted.
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