File: 12-100-20

Scope and Content

"2b continued" inscribed on the cover.

The material in this file concerns the consultative document "Setting Accounting Standards". It consists of comments from representative bodies and individuals. These are in the form of originals, copies, and photocopies of letters which, in varying detail, answer the ASC's questionnaire and address points of their own. Included in the letters from individuals are several from academics, some of whom have enclosed copies of their own articles on the subject [such as: I McCusker from Edinburgh University; A. Hope from Manchester University; and Prof. M. Bromwich from Reading University].