Standard Setting in the UK

This article focuses on the role of the standard setting bodies within the UK regulatory framework.

Trainee accounting technicians preparing for assessment in Unit 11 Drafting Financial Statements need a knowledge of the UK Regulatory Framework.

Although there is now the transition by 2005 to the use of International Accounting Standards (IAS) students are still dealing with terms as SSAP and FRS in their studies. SSAPs (Statements of Standard Accounting...

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