BIM74140 - Abolition of the cash basis: annex C to ICAEW note

ACCOUNTING STANDARDS AND OTHER PRONOUNCEMENTS MOST LIKELY TO AFFECT THE CALCULATION OF THE TAXABLE PROFITS OF PROFESSIONAL BUSINESSES

FRSSE (financial reporting standard for smaller entities)

SSAP2 (disclosure of accounting policies)

SSAP4 (accounting for government grants)

SSAP5 (accounting for VAT)

SSAP9 (stocks and long term contracts)

SSAP13 (accounting for research and development)

SSAP17 (accounting for post balance sheet events)

SSAP18 (accounting for contingencies) - now superseded by FRS12

SSAP20 (foreign currency translation)

SSAP21 (accounting for leases and HP contracts)

SSAP22 (accounting for goodwill) - now superseded by FRS10

SSAP24 (accounting for pension costs)

FRS5 (reporting the substance of transactions)

FRS10 (goodwill and intangible assets)

FRS12 (provisions, contingent liabilities and contingent assets)

UITF abstract 3 (treatment of goodwill on disposal) - now superseded by FRS10

UITF abstract 5 (transfers from current assets to fixed assets)

UITF abstract 6 (accounting for post-retirement benefits other than pensions)

UITF abstract 12 (lessee accounting for reverse premiums and similar incentives)

TECH 32/96 (the interpretation of materiality) (Reproduced as section 2.401 of Accounting Standards and Guidance for Members).