SSAP: Difference between revisions

Latest revision as of 14:43, 23 June 2022

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All SSAPs have been withdrawn and replaced by FRS 100-105 with effect from 2015.

@@ Line 1: / Line 1: @@
-''UK''.
+''UK financial reporting''.
 Statement of Standard Accounting Practice.
-Many SSAPs have, over time, been replaced or superseded by other financial standards.
+One of a series of mandatory statements of accounting practice for the UK.
-''The following Statements of Standard Accounting Practice have been withdrawn or superseded:
+All SSAPs have been withdrawn and replaced by FRS 100-105 with effect from 2015.
-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]]
+* [[Financial Reporting Standard]]  (FRS)
-* [[IAS]]
+* [[Generally accepted accounting principles]]  (GAAP)
-* [[IFRS]]
+* [[International Accounting Standards]]  (IAS)
-* [[Statement of Standard Accounting Practice]]
+* [[International Financial Reporting Standards]]  (IFRS)
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:Compliance_and_audit]]