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FRS 1 (Revised 1996) Cash Flow Statements FRS 2 (Revised) Accounting for Subsidiary Undertakings FRS 3 Reporting Financial Performance Amendment to FRS 3 Reporting Financial Performance FRS 4 Capital Instruments FRS 5 Reporting the Substance of Transactions FRS 6 Acquisitions and Mergers FRS 7 Fair values in Acquisition Accounting FRS 8 Related Party Disclosures Amendment to FRS 8 Related Party Disclosures: Legal changes 2008 FRS 9 Associates and Joint Ventures FRS 10 Goodwill and Intangible Assets FRS 11 Impairment of Fixed Assets and Goodwill FRS 12 Provisions, Contingent Liabilities and Contingent Assets FRS 13 Derivatives and other Financial Instruments: Disclosures FRS 15 Tangible Fixed Assets FRS 16 Current Tax FRS 17 Retirement Benefits FRS 18 Accounting Policies FRS 19 Deferred Tax FRS 20 (IFRS 2) Share-Based Payment Amendment To FRS 20 (IFRS 2) 'Share-Based Payment' Group Cash-Settled Share-Based Payment Transactions FRS 21 (IAS 10) Events after the Balance Sheet Date FRS 22 (IAS 33) Earnings per share FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates FRS 24 (IAS 29) Financial Reporting in Hyperinflationary Economies FRS 25 (IAS 32) Financial instruments: Presentation Amendment to FRS 25 (IAS 32) 'Financial Instruments: Presentation' Classification of Rights Issues Amendment to FRS 25 (IAS 32) Financial instruments: Presentation – Puttable Financial Instruments and Obligations Arising on Liquidation FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement Reclassification of Financial Assets (Amendments to FRS 26 and FRS 29) Amendments to FRS 26 (IAS 39) Financial instruments: Recognition and measurement – Eligible Hedged Items Amendments to UITF Abstract 42 (IFRIC 9) 'Reassessment of Embedded Derivatives' and FRS 26 (IAS 39) 'Financial Instruments: Recognition and Measurement' Embedded Derivatives FRS 27 Life Assurance FRS 28 Corresponding Amounts FRS 29 (IFRS 7) Financial Instruments: Disclosures Amendments to FRS 29 (IFRS 7) Financial Instruments: Disclosures Disclosures – Transfers of Financial Assets Amendments to FRS 29 Financial instruments: Disclosures – Improving Disclosures about Financial Instruments FRS 30 Heritage Assets Amendments to FRS 2, FRS 6, and FRS 28 Legal Changes Improvements to Financial Reporting Standards 2010 FRS Improvements to Financial Reporting Standards 2009 Improvements to Financial Reporting Standards FRSSE (effective January 2007) FRSSE (effective April 2008) Reporting Statement: Operating and financial review
FRS 1 (Revised 1996) Cash Flow Statements FRS 2 (Revised) Accounting for Subsidiary Undertakings FRS 3 Reporting Financial Performance Amendment to FRS 3 Reporting Financial Performance FRS 4 Capital Instruments FRS 5 Reporting the Substance of Transactions FRS 6 Acquisitions and Mergers FRS 7 Fair values in Acquisition Accounting FRS 8 Related Party Disclosures Amendment to FRS 8 Related Party Disclosures: Legal changes 2008 FRS 9 Associates and Joint Ventures FRS 10 Goodwill and Intangible Assets FRS 11 Impairment of Fixed Assets and Goodwill FRS 12 Provisions, Contingent Liabilities and Contingent Assets FRS 13 Derivatives and other Financial Instruments: Disclosures FRS 15 Tangible Fixed Assets FRS 16 Current Tax FRS 17 Retirement Benefits FRS 18 Accounting Policies FRS 19 Deferred Tax FRS 20 (IFRS 2) Share-Based Payment Amendment To FRS 20 (IFRS 2) 'Share-Based Payment' Group Cash-Settled Share-Based Payment Transactions FRS 21 (IAS 10) Events after the Balance Sheet Date FRS 22 (IAS 33) Earnings per share FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates FRS 24 (IAS 29) Financial Reporting in Hyperinflationary Economies FRS 25 (IAS 32) Financial instruments: Presentation Amendment to FRS 25 (IAS 32) 'Financial Instruments: Presentation' Classification of Rights Issues Amendment to FRS 25 (IAS 32) Financial instruments: Presentation – Puttable Financial Instruments and Obligations Arising on Liquidation FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement Reclassification of Financial Assets (Amendments to FRS 26 and FRS 29) Amendments to FRS 26 (IAS 39) Financial instruments: Recognition and measurement – Eligible Hedged Items Amendments to UITF Abstract 42 (IFRIC 9) 'Reassessment of Embedded Derivatives' and FRS 26 (IAS 39) 'Financial Instruments: Recognition and Measurement' Embedded Derivatives FRS 27 Life Assurance FRS 28 Corresponding Amounts FRS 29 (IFRS 7) Financial Instruments: Disclosures Amendments to FRS 29 (IFRS 7) Financial Instruments: Disclosures Disclosures – Transfers of Financial Assets Amendments to FRS 29 Financial instruments: Disclosures – Improving Disclosures about Financial Instruments FRS 30 Heritage Assets Amendments to FRS 2, FRS 6, and FRS 28 Legal Changes Improvements to Financial Reporting Standards 2010 FRS Improvements to Financial Reporting Standards 2009 Improvements to Financial Reporting Standards FRSSE (effective January 2007) FRSSE (effective April 2008) Reporting Statement: Operating and financial review