Box marked "M3" and "P"

Scope and Content

Contains 5 files enclosing material on the development of: the Explanatory Foreword to SSAPs and that to SORPs; SSAP6, "Extraordinary items and prior year adjustments"; SSAP8, "Treatment of taxation under the imputation system in the accounts of companies"; SSAP10, "Statements of Source and Application of Funds"; SSAP12, "Accounting for Depreciation"; and SSAP19, "Accounting for investment properties".