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Welcome to the Accounting Standards Board Internet Site |
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This site provides a guide to accounting standards. For information on how to obtain them, and the ASB's other publications, see Publications.
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Small Companies |
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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.
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Public Meeting: The Financial Reporting of Pensions |
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The ASB is hosting a public meeting to discuss the proposals in its Discussion Paper on the financial reporting of pensions and to express views which may influence future developments. For further information, and to book your place at this event please click on the link below.
Register for this event
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Publications |
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Click here to order hard copies from our Publishers.
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