ASB (FRC) Reporting Statements Materials Reporting Statements are issued by the Accounting Standards Board (ASB) under its legal powers to make standards for the Operating and Financial Review (OFR). View on LexisLibrary Published by: Auditing Standards Board Regions of coverage: United Kingdom Topics covered: Assurance Accountancy Dates covered: 2006 to date How often is the source updated? Ad hoc How quickly is the source updated? Within 2 weeks of publication