| SSAP 1 |
Accounting for associated companies (revised April 1982). Superseded
by FRS 9 |
Date issued: |
January 1971 |
| |
|
Date withdrawn: |
November 1997 |
| SSAP 3 |
Earings per share. Superseded by FRS 14 |
Date issued: |
February 1972 |
| |
|
Date withdrawn: |
October 1998 |
| SSAP 6 |
Extraordinary items and prior year adjustments (revised August 1986).
Superseded by FRS 3 |
Date issued: |
April 1974 |
| |
|
Date withdrawn: |
October 1992 |
| SSAP 7 |
Accounting for changes in the purchasing power of money (Provisional) |
Date issued: |
May 1974 |
| |
|
Date withdrawn: |
January 1978 |
| SSAP 8 |
The treatment of taxation under the imputation system in the accounts
of companies. Superseded by FRS 16 |
Date issued: |
August 1974 |
| |
|
Date withdrawn: |
December 1999 |
| SSAP 10 |
Statements of source and application of fundsSuperseded by FRS 1 |
Date issued: |
July 1975 |
| |
|
Date withdrawn: |
September 1991 |
| SSAP 11 |
Accounting for deferred taxSuperseded by SSAP 15 |
Date issued: |
August 1975 |
| |
Date withdrawn: |
October 1978 |
|
| SSAP 12 |
Accounting for depreciation. Superseded by FRS 15 |
Date issued: |
December 1977 |
| |
|
Date withdrawn: |
February 1999 |
| SSAP 14 |
Group accounts.Superseded by FRS 2 |
Date issued: |
September 1978 |
| |
|
Date withdrawn: |
July 1992 |
| SSAP 16 |
Current cost accounting |
Date issued: |
March 1980 |
| |
|
Date withdrawn: |
July 1988 |
| SSAP 18 |
Accounting for contingencies. Superseded by FRS 12 |
Date issued: |
August 1980 |
| |
|
Date withdrawn: |
September 1998 |
| SSAP 22 |
Accounting for goodwill (revised July 1989). Superseded by FRS10 |
Date issued: |
December 1984 |
| |
|
Date withdrawn: |
December 1997 |
| SSAP 23 |
Accounting for acquisitions and mergers. Superseded by FRS 6 |
Date issued: |
April 1985 |
| |
|
Date withdrawn: |
September 1994 |
| FRS 1 |
Cash Flow Statements. Superseded by FRS 1 (revised 1996) |
Date issued: |
September 1991 |
| |
|
Date withdrawn: |
October 1996 |