Contains material relating to the Fixed Assets/Revaluations Working Party [FA/RWP]. Contains the working party's background reading: publications from overseas accountancy bodies; photocopies of articles and other extracts from the professional press; photocopies of extracts from books; and copies of correspondence on the subject. Contains a letter from the Treasury on the subject. Contains the FA/RWP report to the ASC. Contains letters from ASC members commenting on the report. Contains a secretariat paper on fair value accounting. Contains working party agenda and papers, including material on fixed assets, intangibles, and revaluations. Contains correspondence with companies, and secretariat notes, concerning brands [letter from Reckitt and Colman removed as confidential]. Contains records of working party members' attendance at meetings. Contains manuscript notes by the ASC under-secretary responsible for the project, Anthony Carey. Contains notes of informal discussions held between Carey and various members of the ASC, concerning accounting for revaluations. Contains material relating to the amendment of an ICAEW statement on the valuation of land and buildings, in conjunction with the Royal Institution of Chartered Surveyors [RICS]. Contains manuscript secretariat notes of an ASC meeting at which fixed assets and brands was discussed.
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- ReferenceGB 133 ASC/2/109/2
- Dates of CreationOct 1987-Dec 1988
- Physical Description1 folder