Irish GAAP Prior to 2015

For accounting periods on or after 01/01/15 these standards have been withdrawn

Financial Reporting Standards

FRS 1 Cash Flow Statements

FRS 2 Accounting for Subsidiary Undertakings

FRS 3 Reporting Financial Performance - Amendment to FRS 3 (July 2007)

FRS 5 Reporting the Substance of Transactions - Application Note G: Revenue Recognition (November 2003)

FRS 6 Acquisitions and Mergers

FRS 7 Fair Values in Acquisition Accounting

FRS 8 Related Party Disclosures - Amendment to FRS 8: Legal Changes (December 2008)

FRS 9 Associates and Joint Ventures

FRS 10 Goodwill and Intangible Assets

FRS 11 Impairment of Fixed Assets and Goodwill

FRS 12 Provisions, Contingent Liabilities and Goodwill

FRS 13 Derivatives and other Financial Instruments: Disclosures

FRS 14 Earnings per Share

FRS 15 Tangible Fixed Assets

FRS 16 Current Tax

FRS 17 Retirement Benefits - Amendment to FRS 17 (December 2006)

FRS 18 Accounting Policies

FRS 19 Deferred Tax

FRS 20 (IFRS 2) Share-based Payment

FRS 21 (IAS 10) Events after the Balance Sheet Date

FRS 22 (IAS 33) Earnings per Share

FRS 23 (IAS 21)The Effects of Changes in Foreign Exchange Rates - Amendment to FRS 23 - Net Investments in a Foreign Operation (Dec 2005)

FRS 24 (IAS 29) Financial Reporting in hyper inflationary Economies

FRS 25 (IAS 32) Financial Instruments: Disclosure and Presentation

FRS 26 (IAS 39) Financial Instruments: Measurement

FRS 27 Life Assurance

FRS 28 Corresponding Amounts

FRS 29 Financial Instruments: Disclosures

FRS 30Heritage Assets

Financial Reporting Standard for Smaller Entities (Effective April 2008)

FRSSE The Financial Reporting Standard for Smaller Entities (withdrawn for accounting periods beginning on or after 1 January 2016)

Statements of Standard Accounting Practice

SSAP 4 Accounting for Government Grants

SSAP 5 Accounting for Value Added Tax

SSAP 9 Stocks and Long-Term contracts

SSAP 13 Accounting for Research and Development

SSAP 19 Accounting for Investment Properties

SSAP 20 Foreign Currency Translation

SSAP 21 Accounting for Leases and Hire Purchase Contracts

SSAP 25 Segmental Reporting