SSAP

UK.

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All SSAPs have been withdrawn and replaced by FRS 100-105 for accounting periods commencing January 2015.

See also

• Generally accepted accounting principles
• FAS
• FRS
• IAS
• IFRS
• Statement of Standard Accounting Practice