File: 12-100-78

Scope and Content

"Comments on small companies" inscribed on the cover.

Contains a letter, P.A. Holgate [ASC secretary] to all ASC working party members, 1 May 1985, concerning the publication of an ASC commissioned Research Report "Small Company Financial Reporting", and enclosing a copy of the executive summary of the report. Contains a file of originals and photocopies of submissions on the application of accounting standards to small companies, from: companies; representative bodies; accountancy bodies; firms of accountants; academics; banks; regulatory bodies; and the Inland Revenue.