Identity area
Reference code
Title
Date(s)
- 1986 (Creation)
Level of description
Extent and medium
0.01 linear metres.
Context area
Name of creator
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 While some of these standards remain in force, others have been superseded by the Board's 'Financial Reporting Standards'.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).
Repository
Archival history
GB 0074 LMA/4555 1986 Collection 0.01 linear metres. Accounting Standards Committee
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 While some of these standards remain in force, others have been superseded by the Board's 'Financial Reporting Standards'.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).
Deposited by The Pensions Archive Trust in March 2008.
The collection consists of Statements of Recommended Practice issued by the Accounting Standards Committee.
One file.
Available for general access.
Copyright to this collection rests with the depositor.
English
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Description compiled by Susan Gentles.
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.
November 2010 to January 2011. Business practice and regulation Information sources Documents Business records Occupations Accountancy Business management Management Accounting Standards Committee UK Western Europe Europe
Immediate source of acquisition or transfer
Deposited by The Pensions Archive Trust in March 2008.
Content and structure area
Scope and content
The collection consists of Statements of Recommended Practice issued by the Accounting Standards Committee.
Appraisal, destruction and scheduling
Accruals
System of arrangement
One file.
Conditions of access and use area
Conditions governing access
Available for general access.
Conditions governing reproduction
Copyright to this collection rests with the depositor.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Physical characteristics and technical requirements
Finding aids
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Notes area
Alternative identifier(s)
Access points
Subject access points
Place access points
Name access points
Genre access points
Description control area
Description identifier
Institution identifier
Rules and/or conventions used
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.
Status
Level of detail
Dates of creation revision deletion
Language(s)
- English