File: 12-100-21

Scope and Content

Contains material on an ASC working party which produced a discussion paper on accounting for goodwill. Contains a draft copy of the discussion paper, along with material relating to its approval by the ASC. Contains letters of comment on the discussion paper, along with a summary of the comments made. Contains material relating to the work of the Goodwill Working Party [GWP], including: agenda; minutes; manuscript notes; working party correspondence; and drafts of an exposure draft on goodwill. Contains material concerning a joint CCAB, Confederation of British Industry [CBI], and Law Society memorandum to the DoT.

Access Information

Access conditions apply; part of file closed to public inspection.