SSAP: Difference between revisions

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imported>Doug Williamson
(Expand and update due to replacement with FRS100-105.)
imported>Doug Williamson
(Simplify definition of superseded item.)
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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All SSAPs have been withdrawn and replaced by FRS 100-105 for accounting periods commencing January 2015.
All SSAPs have been withdrawn and replaced by FRS 100-105 with effect from 2015.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]]

Revision as of 10:45, 9 November 2018

UK financial reporting.

Statement of Standard Accounting Practice.

One of a 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All SSAPs have been withdrawn and replaced by FRS 100-105 with effect from 2015.


See also