Archive of the Accounting Standards Committee, a committee of the Consultative Committee of Accountancy Bodies which was active in the 1970s and 1980s in developing standards for the UK accountancy profession. The archive provides comprehensive documentation of the Committee's work, and is an essential resource for the history of accountancy and accounting standards in the second half of the twentieth century, and has value for broader studies of British business and financial history in this period.
Documents includes agendas and agenda papers, minutes, correspondence, memoranda, press releases, press cuttings, government and other reports, draft and published copies of standards, offprints and copies of articles and extracts from books. The collection also contains the papers of the ASC's predecessor body, the Accounting Standards Steering Committee (ASSC).
Permanent Papers (ASC/1) includes all material with an 'IP' prefix [meaning a permanent record] The permanent files contain an outline record of the development and results of a project. Some files in this series have "M" and "P" prefixes , indicating material unboxed before transfer to Manchester, Permanent files mostly have a '12-100-" identifier, indicating an ASC subject file.
Routine papers (ASC/2) includes material formerly in boxes prefixed "IR", and contain 'routine' files, usually having a 'R' prefix; these files relate to every work and administration of the ASC. Most routine files also have a '12-100-' identifier.
Miscellaneous papers (ASC/3), marked with a 'M' prefix includes permanent, routine and unmarked files, mostly '12-100-' files.
Minutes and Agenda (ASC/4) consist of the agenda, minutes, and papers for meetings of the ASC (files marked AS/N). These minutes are available on microfilm, and only the 'duplicate' microfilms are available for public consultation.
ASX Boxes (ASC/5) contain general ASC material, and some files without an original identifier.