"SSAP6 Nov 83-Feb 84" inscribed on the cover.
Contains material relating to the work of the SSAP6 Review Working Party [SSAP6WP]. Contains photocopies of standards and recommendations on extraordinary items and prior year adjustments, from overseas accountancy bodies in Australia, New Zealand, the United States, Canada, and South Africa. Contains letters from the ASC secretariat to working party members enclosing minutes of previous meetings and agendas and attachments for the next. The enclosures to such letters include: papers on concepts and issues involved; work programmes for the working party; a consultation plan; the report to the ASC; and notes on the legal requirements.
The file contains notes on definitions, and on the review in general, along with various manuscript notes of [working party] meetings. Contains drafts of the proposed exposure draft, sidelined and with some manuscript annotations. Contains correspondence between: the ASC secretariat and the working party chairman; the ASC secretariat and individual working party members; the working party chairman and working party members; the ASC and the ICAI; and the ASC and its legal advisers, Slaughter and May. Such correspondence concerns: legal consultation on the SSAP6 revision; the drafting of the proposed exposure draft; the implications of the ASC recommendations relating to the treatment of deferred taxation; and the legal requirements with regard to Ireland.