File: R12-100-80

Scope and Content

"IR 4000" inscribed on the cover.

Meant to contain material on the Public Sector Liaison Group [PSLG], this file also encloses material relating to various other issues. Contains material relating to the European 'accountancy body', the Groupe d'Etudes des Experts Comptables de la C.E.E.. Contains material relating to an ASC progress report for 1982. Contains material concerning government grants, SSAP9, and the Companies Act 1981, amongst other issues.

Contains the text of a speech by the ASC chairman, Ian Hay Davison, on a true and fair view. Contains notes of a meeting with the Department of the Environment [DoE] concerning public sector accounts. Contains notes of a meeting between the ASC and the ICAEW Parliamentary and Law Committee [P&LC] concerning the public sector. Contains a letter from the DoE enclosing a consultative paper on accounts and audit regulations for local government. Contains a draft of the proposal for the establishment of the PSLG, and material concerning the initial work of the group. Contains material concerning current cost accounting, particularly the Statement of Intent on SSAP16. Contains a draft exposure draft on pension scheme accounts. Contains a draft CCAB guidance statement on the distributable profits of banks and deposit taking institutions. Contains an ICAS elicited legal opinion on a true and fair view. Contains drafts of: ED35; SSAP21; and the SSAP21 guidance notes and technical release.