Statements of Standard Accounting Practice (SSAPs)

See the tables below for information on particular SSAPs and where they can be accessed, as well as details of related Exposure Drafts and auxiliary material.

More general information for those researching UK accounting standards, including a timeline of their history and development, can be found in our main research guide. We also maintain separate pages on superseded FRSs, SORPs, UITF Abstracts, and Recommendations on Accounting Principles.

Many of the SSAPs listed below, along with related guidance and commentary, can be found in editions of the annual Croner-i 'Accounting Standards' volumes, published in print from 1977 to 2019/20. Further guidance and commentary can be found in the many UK GAAP manuals held in the Library collection.

Those interested in the historical development of UK accounting standards may also wish to consult the Survey of Published Accounts — a series of surveys of UK financial reporting practice published annually by ICAEW between 1970 and 1996. This series both chronicled and influenced the evolution of the UK's accounting standards.

SSAP 1 — Accounting for associated companies

First issued	January 1971
Date withdrawn or superseded*	November 1997
Superseded by	FRS 9
Availability	The original version, plus two later versions dated 1974 and 1982 respectively, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 1. Comments received on this draft are held in the Library collection. 1982 version based on Exposure Draft No. 25. Comments received on this draft are held in the Library collection.

SSAP 2 — Disclosure of accounting policies

First issued	November 1971
Date withdrawn or superseded*	December 2000
Superseded by	FRS 18
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 2. Comments received on this draft are held in the Library collection.

SSAP 3 — Earnings per share

First issued	February 1972
Date withdrawn or superseded*	October 1998
Superseded by	FRS 14
Availability	The original version and a later version dated August 1974 are held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 4. Comments received on this draft are held in the Library collection.

SSAP 4 — Accounting for government grants

First issued	April 1974
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The original version is held in the Library collection. The revised version issued in July 1990 is available online. It does not include later amendments made in 1992 and 2000. A consolidated version of the standard which includes the later amendments is available from the Library.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 9. Comments received on this draft are held in the Library collection. 1990 version based on Exposure Draft No. 43. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 5 — Accounting for value added tax

First issued	April 1974
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	A copy of the standard as issued in April 1974 is available from the Library.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 10. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 6 — Extraordinary items and prior year adjustments

First issued	April 1974
Date withdrawn or superseded*	October 1992
Superseded by	FRS 3
Availability	The original version, plus two later versions dated 1975 and 1986 respectively, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 7. Comments received on this draft are held in the Library collection. 1986 version based on Exposure Draft No. 36. Comments received on this draft are held in the Library collection.

SSAP 7 — Accounting for changes in the purchasing power of money

First issued	May 1974
Date withdrawn or superseded*	January 1978
Superseded by	N/A
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 8. Comments received on this draft are held in the Library collection.

SSAP 8 — The treatment of taxation under the imputation system in the accounts of companies

First issued	August 1974
Date withdrawn or superseded*	December 1999
Superseded by	FRS 16
Availability	The original version, plus a later version dated 1977 and an addendum issued in 1988, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 12. Comments received on this draft are held in the Library collection.

SSAP 9 — Stocks and long-term contracts

First issued	May 1975
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The revised version issued in September 1988 is available online. It includes Part 6 added in August 1980. An annotated version of the standard which includes third-party editorial notes is available from the Library.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 6. Comments received on this draft are held in the Library collection. 1988 version based on Exposure Draft No. 40. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 10 — Statements of source and application of funds

First issued	July 1975
Date withdrawn or superseded*	September 1991
Superseded by	FRS 1
Availability	The original version, plus a later version dated 1978, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 13. Comments received on this draft are held in the Library collection.

SSAP 11 — Accounting for deferred tax

First issued	August 1975
Date withdrawn or superseded*	October 1978
Superseded by	SSAP 15
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 11. Comments received on this draft are held in the Library collection.

SSAP 12 — Accounting for depreciation

First issued	December 1977
Date withdrawn or superseded*	February 1999
Superseded by	FRS 15
Availability	The original version, plus a later version dated 1987, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 15. Comments received on this draft are held in the Library collection. 1987 version based on Exposure Draft No. 37. Comments received on this draft are held in the Library collection.

SSAP 13 — Accounting for research and development

First issued	December 1977
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The original version is held in the Library collection. The revised version issued in January 1989 is available online. It does not include later amendments made by FRS 18. A consolidated version of the standard which includes the later amendments is available from the Library.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 17. Comments received on this draft are held in the Library collection. 1989 version based on Exposure Draft No. 41. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 14 — Group accounts

First issued	September 1978
Date withdrawn or superseded*	July 1992
Superseded by	FRS 2
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 20. Comments received on this draft are held in the Library collection.

SSAP 15 — Accounting for deferred tax

First issued	October 1978
Date withdrawn or superseded*	December 2000
Superseded by	FRS 19
Availability	The original version, plus a later version dated 1985, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 19. Comments received on this draft are held in the Library collection. 1985 version based on Exposure Draft No. 33. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 16 — Current cost accounting

First issued	March 1980
Date withdrawn or superseded*	April 1988
Superseded by	N/A
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 24. Comments received on this draft are held in the Library collection.

SSAP 17 — Accounting for post balance sheet events

First issued	August 1980
Date withdrawn or superseded*	May 2004
Superseded by	FRS 21
Availability	Available online.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 22. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 18 — Accounting for contingencies

First issued	August 1980
Date withdrawn or superseded*	September 1998
Superseded by	FRS 12
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 23. Comments received on this draft are held in the Library collection.

SSAP 19 — Accounting for investment properties

First issued	November 1981
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The original version is available online. It does not include the amendments made in October 1992 and July 1994, nor the amendments made by FRS 15. A consolidated version of the standard which includes these amendments is available from the Library.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 26. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 20 — Foreign currency translation

First issued	April 1983
Date withdrawn or superseded*	December 2004 (for entities applying FRS 23) March 2013 (for other entities)
Superseded by	FRS 23 (for entities applying FRS 23) FRS 102 (for other entities)
Availability	Available online. An annotated version of the standard which includes third-party editorial notes is available from the Library.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 27. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 21 — Accounting for leases and hire purchase contracts

First issued	August 1984
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The original version is available online. It does not include the amendments made in 1996 and 1997. A consolidated version of the standard which includes these amendments is available from the Library.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 29. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 22 — Accounting for goodwill

First issued	December 1984
Date withdrawn or superseded*	December 1997
Superseded by	FRS 10
Availability	The original version, plus a later version dated 1989, are held in the Library collection.
Exposure Drafts and selected auxiliary material	Original version based on Exposure Draft No. 30. Comments received on this draft are held in the Library collection. 1989 version based on Exposure Draft No. 44. Comments received on this draft are held in the Library collection.

SSAP 23 — Accounting for acquisitions and mergers

First issued	April 1985
Date withdrawn or superseded*	September 1994
Superseded by	FRS 6
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 31. Comments received on this draft are held in the Library collection.

SSAP 24 — Accounting for pension costs

First issued	May 1988
Date withdrawn or superseded*	November 2000
Superseded by	FRS 17
Availability	Held in the Library collection.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 39. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

SSAP 25 — Segmental reporting

First issued	June 1990
Date withdrawn or superseded*	March 2013
Superseded by	FRS 102
Availability	The original version is available online. It does not include the amendments made in 2010. A consolidated version of the standard which includes these amendments is available from the Library.
Exposure Drafts and selected auxiliary material	Based on Exposure Draft No. 45. Comments received on this draft are held in the Library collection. A summary of the standard was published by the ASB.

* Note

For the purposes of the tables above, the date at which a given SSAP was superseded is taken to be the date at which the relevant replacement standard or amendment was first issued; not necessarily the date at which the latter became effective.

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