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Accounting Standards Committee
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Histórico
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 While some of these standards remain in force, others have been superseded by the Board's 'Financial Reporting Standards'.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).