File: 12-100-18

Scope and Content

Contains material relating to inflation accounting. Contains correspondence and papers concerning the changing prices handbook. Contains a draft of the handbook with manuscript notes by J.M. Renshall. Contains comments on the Handbook by the ICAI's Accounting Review Committee. Contains comment letters on the handbook and on inflation accounting in general, for example the letter from the Bank of England, dated 25 Jul 1986. Contains various notes by members of the ASC secretariat on inflation accounting issues. Contains letters relating to the 6 CCAB bodies' acceptance of the handbook, and correspondence between the ASC secretary P.A. Holgate and the chairman Peter Godfrey, concerning the CACA's refusal to approve the withdrawal of SSAP16 and its replacement with the handbook.

Contains a briefing note, correspondence and minutes, relating to the meeting of CCAB Ltd, 21 Jul 1986, concerning the handbook and the future of SSAP16. Contains the returned ASC ballot slips on the publication of the handbook. Contains correspondence between the CACA and CCAB, following the issue of a press release by the Chartered Association, stating their position on inflation accounting. Contains notes of a further CCAB meeting, 5 Aug 1986. Contains correspondence between the CCAB bodies concerning the drafting of a statement on the 5 remaining CCAB bodies' position, with regard to the CACA press release [draft of the statement enclosed in a letter, 12 Aug 1986, D. Booth man to P. Godfrey]. Contains photocopies of accounting magazine articles on the publication of the handbook and inflation accounting. Contains correspondence between the ASC and the CACA.