"SSAP6 Nov 81- Sep 83" inscribed on the cover.
Contains material relating to the SSAP6 review. Contains material concerning the establishment of the SSAP6 Review Working Party [SSAP6WP]. Contains: drafts of the working party's terms of reference; memos internal to the secretariat concerning its establishment; and letters to individuals inviting them to join the working party, along with their replies. Contains various background papers and material. Contains: a transcription of a talk by C. Morgan [Director of Accounting Standards]; extracts from the draft and published versions of the ICAEW Annual Survey of Accounts [?1980-81]; photocopies of material from Deloitte Haskins and Sells, and the United States, on extraordinary items; drafts of the review timetable; letters from various quarters commenting on the application of SSAP6; and photocopies of extracts from the Companies Act 1981 and the 4th Directive. Contains working party papers.
Contains notes and papers by working party members and the secretariat, concerning: definitions; terminology; and the treatment of taxation arising from extraordinary items. Contains a photocopy of the analysis of comments received on ED16 a supplement to the standard on extraordinary items and prior year adjustments. Contains extracts of those comments received by the ASC on ED26 [on investments] relevant to the reviews of SSAP12 [depreciation] and SSAP6. Contains letters enclosing minutes, agenda and attachments for meetings concerning SSAP6, from the SSAP6WP and from the ICAEW Technical Advisory Committee [TAC]. Contains material concerning the SSAP6 Review discussion paper: a summary, collations and tabulations of the comments received; correspondence between a working party member and the working party chairman; manuscript notes on suggestions for revision; a paper dated 3 Oct 1983, "Consideration of Future Strategy"; and a draft press release on the review. Also contains confidential papers relating to the Professional Standards Committee.