IDENTITY STATEMENT
Reference code(s): GB 0074 LMA/4555
Held at: London Metropolitan Archives
Title: ACCOUNTING STANDARDS COMMITTEE
Date(s): 1986
Level of description: Collection
Extent: 0.01 linear metres.
Name of creator(s): Accounting Standards Committee
CONTEXT
Administrative/Biographical history:
The role of the Accounting Standards Committee was to set and issue accounting standards through a process of consultation. The work of the Committee was taken over by the Accounting Standards Board in 1990, with the standards previously issued by the Committee designated 'Statements of Standard Accounting Practice'. While some of these standards remain in force, others have been superseded by the Board's 'Financial Reporting Standards'.
Information available at http://www.frc.org.uk/asb/about (accessed October 2010).
CONTENT
Scope and content/abstract:
The collection consists of Statements of Recommended Practice issued by the Accounting Standards Committee.
ACCESS AND USE
Language/scripts of material: English
System of arrangement:
One file.
Conditions governing access:
Available for general access.
Conditions governing reproduction:
Copyright to this collection rests with the depositor.
Finding aids:
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
ARCHIVAL INFORMATION
Archival history:
Immediate source of acquisition:
Deposited by The Pensions Archive Trust in March 2008.
ALLIED MATERIALS
DESCRIPTION NOTES
Archivist's note:
Description compiled by Susan Gentles.
Date(s) of descriptions: November 2010 to January 2011.