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Accounting Standards Board

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Accounting Standards Board

UK body that issues the guidelines for financial reporting standards. The ASB replaced the Accounting Standards Committee (ASC) in 1990, following a review by the Consultative Committee of Accountancy Bodies (CCAB). The standards issued by the ASB include the Financial Reporting Standard for Smaller Entities (FRSSE). All standards are first issued for consultation as Financial Reporting Exposure Drafts (FREDs).



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? Mentioned in ? References in periodicals archive
 
The Financial Accounting Standards Board has added to its agenda a project to reconsider the current accounting standards for leases.
FASB adds Accounting Standards for leases to its agenda by CPA Letter
The International Accounting Standards Committee (IASC), the oversight body of the International Accounting Standards Board (IASB), named Kurt Ramin to lead the organization's work with XBRL International.
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The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) each published an exposure draft (ED) containing joint proposals to improve and align the accounting for business combinations (www.
The International Accounting Standards Board (IASB) and the Financial ... by Journal of Accountancy
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