File: AS/N 13

Scope and Content

"1st February 80-June 81" and "P" inscribed on the cover.

Contains material relating to: investment companies; the conceptual framework; inflation accounting; value based companies; accepting houses; small companies; window dressing; local authority accounting; distributable profits; research; nationalised industries; the ASC work programme; goodwill; stock relief; accounting for pension costs; accounting for leases; simplified financial reports; accounting by charities; accounting for VAT; accounting for petroleum revenue tax; the ASC constitution; and segmental reporting. Also contains material on the standards: ED3; ED22; ED23; ED24; ED25; ED26; ED27; ED28; SSAP1; SSAP2; SSAP3; SSAP9; SSAP12; SSAP14; SSAP15; SSAP16; and SSAP17.

Contains material concerning accountancy/standard setting bodies and other representative bodies: the International Accounting Standards Committee [IASC]; the Financial Accounting Standards Board [FASB]; the ICAEW; the ICAI; the British Property Federation [BPF]; the Confederation of British Industry [CBI]; the British Insurance Association [BIA]; the Association of Investment Trust Companies [AITC]; the Building Societies Association [BSA]; the Society of Investment Analysts [SIA]; the Institute of Directors; and the Royal Institution of Chartered Surveyors [RICS]. Contains material relating to: the EC; the Stock Exchange; the Bank of England; and the Department of Trade [DoT]. Also contains material on the ASC publication "Setting Accounting Standards". Contains material relating to: the EC 4th Directive on company law; the Companies Act 1974; and the Companies Act 1980. Contains material on committees and working parties: the Consultative Group; the Auditing Practices Committee [APC]; the ICAEW's Technical and Research Committee [T&ResC]; and the Sub-Committee on the Oil and Gas Industries [SCOGI].