
|
 |
 |
Welcome to the Accounting Standards Board Internet Site |
 |
 |
 |
 |
This site provides a guide to accounting standards. For information on how to obtain them, and the ASB's other publications, see Publications.
|
 |
 |
|



 |
Small Companies |
 |
 |
 |
 |
Companies that qualify as small under the Companies Act 1985, and other entities of similar size, are entitled to use the special accounting standard-
The FRS for Smaller Entities (FRSSE)
Those doing so are then exempt from applying other accounting standards and UITF Abstracts.
|
 |
 |
|
Joint ASB and FLA Public Meeting: IASB Proposals on Lease Accounting
The Accounting Standards Board (ASB) and the Finance and Leasing Association (FLA) are jointly hosting a public meeting on 5 November 2010 from 9.30am to 12.30pm, to discuss the Exposure Draft Leases that was issued jointly by the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) on 17 August 2010. The meeting is to be held at the RSA, 8 John Adam Street, London WC2N 6EZ.
Register for this event
|
 |

 |
Publications |
 |
 |
 |
 |
Click here to order publications available in hard copy from our publishers.
|
 |
 |
|

|