Accounting Standards Board

(ASB).

1.

Formerly the part of the Financial Reporting Council in the UK that was responsible for making, issuing, amending and withdrawing accounting standards.

This work is now carried out by the Accounting Council (part of the Financial Reporting Council).

2.

Similar bodies in other countries and jurisdictions.

See also

• Accounting Council
• AASB
• Financial Reporting Council
• GAAP