Box IR 2417

Scope and Content

Contains 1 file, with the reference number 12-100-26. Contains background material and papers concerning an ASC working party on accounting for contingencies and post balance sheet events. Contains material from accountancy bodies in New Zealand and Australia, as well as the text of a draft International Accounting Standards Committee [IASC] exposure draft and an IASC discussion summary. Contains draft exposure drafts and comments from ICAEW Technical Advisory Committee [TAC] and the technical committees of the other CCAB accountancy bodies, such as the ICMA.