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ACCOUNTING STANDARDS COMMITTEE

Identity Statement

Reference code(s): GB 0074 LMA/4555
Held at: London Metropolitan Archives
  Click here to find out how to view this collection at https://www.cityoflondon.gov.uk/things-to-do/london-metropolitan-archives/Pages/ ›
Full 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 While some of these standards remain in force, others have been superseded by the Board's 'Financial Reporting Standards'.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 & 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

Related material:

Publication note:

Description Notes

Archivist's note:

Description compiled by Susan Gentles.

Rules or conventions:
Compiled in compliance with General International Standard Archival Description, ISAD(G), second edition, 2000; National Council on Archives Rules for the Construction of Personal, Place and Corporate Names, 1997.

Date(s) of descriptions:
November 2010 to January 2011.

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