File: AS/N 3

Scope and Content

"Jan 1972-Dec 1973" inscribed on the cover.

Material concerns: ED6; the International Accounting Standards Committee [IASC]; inflation accounting; statements of source and application of funds; accounting for corporation tax; accounting for VAT; deferred taxation; ED7; comments on ED9; acquisitions and mergers; the Explanatory Foreword; the EC and accounting standards; enforcement of standards; and depreciation.