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ID number:949556
 
Evaluation:
Published: 16.07.2004.
Language: English
Level: Secondary school
Literature: n/a
References: Not used
Extract

The Accounting Standard Board (ASB) in UK aims to establish and to improve the Standard of Financial Accounting and Reporting for both the users and preparers of the financial statements. The Statement of Principles for Financial Reporting (SoP) plays a fundament role in standard setting and intended to set out an approach and a framework that can be used for setting the up-to-dated Financial Reporting Standards. The SoP, although not a legal requirement for preparation of company's financial statement and it doesn't override the Company Act, it greatly provides a clearly guideline for th…

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