The Accountancy Investigation and Discipline Board (AIDB) was the predecessor of the Accountancy and Actuarial Discipline Board (AADB). It played a significant role in maintaining and enforcing standards within the UK accounting profession.
The UK body responsible for the creation and issuance of accounting standards before its merger into the FRC. The successor to the ASC and predecessor to the Accounting Council.
An in-depth look at the Accounting Standards Committee, its formation, evolution, and contributions to financial reporting and accounting standards in the UK.
BAFA is the major body of accounting academics in the UK, originally founded as the Association of University Teachers in Accounting. It has approximately 800 members and issues the British Accounting Review.
Detailed examination of Financial Reporting Standards issued by the UK Accounting Standards Board and the Financial Reporting Council, highlighting their history, importance, and application.
An in-depth exploration of the New UK GAAP, its historical development, categories, key events, detailed explanations, and more, helping readers understand the principles and applications of UK accounting standards.
A comprehensive guide to Non-Equity Shares, their characteristics, and the historical context within UK accounting rules.
In the UK, a Statement of Recommended Practice (SORP) is a non-mandatory document providing guidelines on accounting topics relevant to specific industries or sectors. These statements, issued by recognized industry bodies and approved by the Financial Reporting Council, help standardize accounting practices and ensure compliance with higher-level regulations.
A detailed analysis of the Statements of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee between 1971 and 1990, covering its history, key standards, applications, and evolution.
A comprehensive guide to the Generally Accepted Accounting Practice in the United Kingdom, covering historical context, key events, detailed explanations, applicability, examples, considerations, and related terms.
