File: ASG

Scope and Content

"1.1.90-30.6.90" inscribed on the cover.

An ASC general administration file. Contains general correspondence with the ASC chairman, and between the ASC chairman and his secretary. Contains correspondence with companies, firms of accountants, academics, and ASC members, concerning various issues such as: goodwill; acquisitions and mergers; international harmonisation of accounting standards; investments; SSAP21; brands; segmental reporting; off-balance sheet finance; and inflation accounting. Contains letters from overseas accountancy bodies and academics concerning visits to the UK and the ASC. Contains letters inviting Michael Renshall [ASC chairman] and Desmond Wright [ASC secretary] to various functions, such as the letter from the Charity Commission. Contains correspondence with the Association of British Insurers [ABI] concerning their SORP "Accounting for life assurance". Contains memos from Desmond Wright to Michael Renshall, updating him on the progress of various ASC projects, often enclosing papers concerning the ASC programme in general. Contains letters of enquiry from students. Contains correspondence with the Accounting Standards Task Force and Sir Ronald Dearing, concerning the closure of the ASC.