Accounting Standards Board (ASB)

The former accounting standards issuing body. The ASB was replaced on 2 July 2012 by the Accounting Council that reports to the Codes and Standards Committee of the Financial Reporting Council ( www.practicallaw.com/7-107-5755) (FRC).

For further information, see Practice note, Accounting standards ( www.practicallaw.com/5-379-8026) and the FRC's website (Financial Reporting Council ( www.practicallaw.com/7-106-4506) ) .

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