Accounting Standards Board

(ASB). That part of the Financial Reporting Council in the UK that is responsible for making, issuing, amending and withdrawing accounting standards.

Details of their work and standards issued are available from: www.frc.org.uk.

See also

• Accounting standards
• Board for Actuarial Standards
• Federal Accounting Standards Advisory Board
• Federal Accounting Standards Board
• Financial Reporting Council
• Financial Reporting Standard
• Financial Reporting Standard for Smaller Entities
• Generally accepted accounting principles
• International Accounting Standards Board
• Statement of recommended practice