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Preface. Acknowledgements. 1. The origins and development of theaccounting standards programme. 2. FRS 1: Cash flow statements. 3. FRS 2:Accounting for subsidiary undertakings. 4. FRS 3: Reporting financialperformance. 5. FRS 4: Capital instruments. 6. FRS 5: Reporting thesubstance of transactions. 7. FRS 6: Acquisitions and mergers. 8. FRS 7:Fair values in acquisition accounting. 9. FRS 8: Related party transactions.10. FRS 9: Associated and joint ventures. 11. FRS 10: Goodwill andintangible assets. 12. FRS 11: Impairment of fixed assets and goodwill. 13.FRS 12: Provisions, contingent liabilities and continguent assets. 14. FRS13: Derivatives and other financial instruments: Disclosures. 15. FRS 14:Earnings per share. 16. Current Tax. 17. FRS. 18. SSAP 2: Disclosure ofaccounting policies. 19. SSAP 4: The accounting treatment of governmentgrants. 20. SSAP 5: Accounting for value added tax. 21. SSAP 9: Stocks andlong-term contracts. 22. SSAP 13: Accounting for research and development.23. SSAP 15: Accounting for deferred taxation. 24. SSAP 17: Accounting forpost balance sheet events. 25. SSAP 19: Accounting for investmentproperties. 26. SSAP 20: Foreign currency translation. 27. SSAP 21:Accounting for leases amd hire purchase agreements. 28. SSAP 24: Accountingfor pension costs. 29. SSAP 25: Segmental reporting. 30. Financial reportingstandard for smaller entities. 31. Statement of principles for financialreporting. 32. Statements by the accounting standards board. 33. Financialreporting exposure drafts. 34. Discussion papers. 35. Urgent issue taskforce abstracts. 36. Inflation accounting in the UK.