SSAP - Revision history

Doug: Update.

2023-10-05T14:44:27Z

Update.

← Older revision		Revision as of 14:44, 5 October 2023
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	Statement of Standard Accounting Practice.		Statement of Standard Accounting Practice.

	One of a series of mandatory statements of accounting practice for the UK.		One of a former series of mandatory statements of accounting practice for the UK.

	All SSAPs ~~have been~~ withdrawn and replaced by FRS 100-105 with effect from 2015.		All SSAPs were withdrawn and replaced by FRS 100-105 with effect from 2015.

imported>Doug Williamson: Mend links.

2022-06-23T14:43:50Z

Mend links.

← Older revision		Revision as of 14:43, 23 June 2022
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	== See also ==		== See also ==
	* [[FAS]]		* [[FAS]]
	* [[~~FRS~~]]		* [[Financial Reporting Standard]] (FRS)
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]] (GAAP)
	* [[~~IAS~~]]		* [[International Accounting Standards]] (IAS)
	* [[~~IFRS~~]]		* [[International Financial Reporting Standards]] (IFRS)

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Simplify definition of superseded item.

2018-11-09T10:45:06Z

Simplify definition of superseded item.

← Older revision		Revision as of 10:45, 9 November 2018
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	''UK''.		''UK financial reporting''.

	Statement of Standard Accounting Practice.		Statement of Standard Accounting Practice.

	~~An older~~ mandatory ~~statement~~ of accounting practice for the UK~~, issued by the Accounting Standards Board. They formed part of the Generally Accepted Accounting Principles (GAAP)~~.		One of a series of mandatory statements of accounting practice for the UK.

	All SSAPs have been withdrawn and replaced by FRS 100-105 ~~for accounting periods commencing January~~ 2015.		All SSAPs have been withdrawn and replaced by FRS 100-105 with effect from 2015.


	== See also ==		== See also ==
	* [[Generally accepted accounting principles]]
	* [[FAS]]		* [[FAS]]
	* [[FRS]]		* [[FRS]]
			* [[Generally accepted accounting principles]]
	* [[IAS]]		* [[IAS]]
	* [[IFRS]]		* [[IFRS]]
	* [[Statement of Standard Accounting Practice]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Expand and update due to replacement with FRS100-105.

2018-11-07T12:20:18Z

Expand and update due to replacement with FRS100-105.

← Older revision		Revision as of 12:20, 7 November 2018
Line 3:		Line 3:
	Statement of Standard Accounting Practice.		Statement of Standard Accounting Practice.

			An older mandatory statement of accounting practice for the UK, issued by the Accounting Standards Board. They formed part of the Generally Accepted Accounting Principles (GAAP).

	''All ~~Statements of Standard Accounting Practice~~ have been withdrawn and replaced by FRS 100-105~~.''~~		All SSAPs have been withdrawn and replaced by FRS 100-105 for accounting periods commencing January 2015.


	~~Pronounced 'sap'~~.


	== See also ==		== See also ==
			* [[Generally accepted accounting principles]]
	* [[FAS]]		* [[FAS]]
	* [[FRS]]		* [[FRS]]
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	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
			[[Category:Compliance_and_audit]]

imported>Doug Williamson: Update

2015-08-11T11:13:10Z

Update

← Older revision		Revision as of 11:13, 11 August 2015
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	''All Statements of Standard Accounting Practice have been withdrawn ~~or superseded~~ by FRS 100-105.''		''All Statements of Standard Accounting Practice have been withdrawn and replaced by FRS 100-105.''

imported>Doug Williamson: Update

2015-08-11T10:16:21Z

Update

← Older revision		Revision as of 10:16, 11 August 2015
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	Statement of Standard Accounting Practice.		Statement of Standard Accounting Practice.

	~~Many SSAPs have, over time, been replaced or superseded by other financial standards.~~

	''~~The following~~ Statements of Standard Accounting Practice have been withdrawn or superseded:		''All Statements of Standard Accounting Practice have been withdrawn or superseded by FRS 100-105.''

	~~SSAP 1, SSAP 2, SSAP 3, SSAP 6, SSAP 7, SSAP 8, SSAP 10, SSAP 11, SSAP 12, SSAP 14, SSAP 15, SSAP 16, SSAP 17, SSAP 18, SSAP 20, SSAP 22, SSAP 23, SSAP 24.''~~

	Pronounced 'sap'.		Pronounced 'sap'.

imported>Doug Williamson: Category added 9/10/13 and spacing

2013-10-09T10:37:48Z

Category added 9/10/13 and spacing

← Older revision		Revision as of 10:37, 9 October 2013
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	''UK''. Statement of Standard Accounting Practice.		''UK''.

			Statement of Standard Accounting Practice.

	Many SSAPs have, over time, been replaced or superseded by other financial standards.		Many SSAPs have, over time, been replaced or superseded by other financial standards.
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	* [[IFRS]]		* [[IFRS]]
	* [[Statement of Standard Accounting Practice]]		* [[Statement of Standard Accounting Practice]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Spacing 20/8/13

2013-08-20T13:35:54Z

Spacing 20/8/13

← Older revision		Revision as of 13:35, 20 August 2013
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	''The following Statements of Standard Accounting Practice have been withdrawn or superseded:		''The following Statements of Standard Accounting Practice have been withdrawn or superseded:

	SSAP 1, SSAP 2, SSAP 3, SSAP 6, SSAP 7, SSAP 8, SSAP 10, SSAP 11, SSAP 12, SSAP 14, SSAP 15, SSAP 16, SSAP 17, SSAP 18, SSAP 20, SSAP 22, SSAP 23, SSAP 24.''		SSAP 1, SSAP 2, SSAP 3, SSAP 6, SSAP 7, SSAP 8, SSAP 10, SSAP 11, SSAP 12, SSAP 14, SSAP 15, SSAP 16, SSAP 17, SSAP 18, SSAP 20, SSAP 22, SSAP 23, SSAP 24.''

	Pronounced 'sap'.		Pronounced 'sap'.


	== See also ==		== See also ==
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	* [[IFRS]]		* [[IFRS]]
	* [[Statement of Standard Accounting Practice]]		* [[Statement of Standard Accounting Practice]]

imported>Administrator: CSV import

2012-10-23T14:20:44Z

CSV import

New page

''UK''. Statement of Standard Accounting Practice.

Many SSAPs have, over time, been replaced or superseded by other financial standards.

''The following Statements of Standard Accounting Practice have been withdrawn or superseded:
SSAP 1, SSAP 2, SSAP 3, SSAP 6, SSAP 7, SSAP 8, SSAP 10, SSAP 11, SSAP 12, SSAP 14, SSAP 15, SSAP 16, SSAP 17, SSAP 18, SSAP 20, SSAP 22, SSAP 23, SSAP 24.''

Pronounced 'sap'.

== See also ==
* [[FAS]]
* [[FRS]]
* [[IAS]]
* [[IFRS]]
* [[Statement of Standard Accounting Practice]]