Akademik

Accounting Standards Board
Accounting Standards Board (ASB)
The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting Practice (SSAPs). The ASB has an Urgent Issues Task Force (UITF) which issues UITF Abstracts which provide guidance on subjects such as interim reports and preliminary announcements.
ASB's website:
Related links
applicable accounting standards
International Accounting Standards Board (IASB)
depreciation
ASC
FRC
FRED
FRS
SORP
SSAP
Statements of Recommended Practice (SORPs)
Statements of Standard Accounting Practice (SSAP)
UITF
Financial Reporting Council (FRC)
merger accounting

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.