Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 10 collated by ICAEW Library & Information Service.
The accounting standard FRS 10 ensured that reporting entities charged purchased goodwill and intangible assets to their profit and loss accounts in the period in which they are depleted. It was issued by the Accounting Standards Board in December 1997.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within the charging of intangible assets and goodwill are covered by Section 18 Section 19ofFRS 102 under new UK GAAP.
How can I get a copy of this standard?
Consolidated standard
There is no free consolidated version of FRS 10 available online.
However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620 or by email at library@icaew.com for more information.
Corporate Reporting Faculty The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
New sources of growth: Intangible assets OECD information on intangible assets, including updates on a project to improve the measurement of intangible assets at a macroeconomic and firm level. Updated in September 2011.
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