IFRSs and differential reporting: a UK case study

Jarvis, Robin and Collis, Jill (2003) IFRSs and differential reporting: a UK case study. In: European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS; 11-12 Sep 2003, Brussels, Belgium. (Unpublished)

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Abstract

This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. The paper examines the three elements of differential reporting that have been introduced in the UK: abbreviated accounts, the Financial Repoting Standard for Smaller Entities and exemption from the statutory audit.

Item Type: Conference or Workshop Item (Paper)
Event Title: European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS
Research Area: Accounting and finance
Faculty, School or Research Centre: Faculty of Business and Law
Faculty of Business and Law > Kingston Business School (Accounting and Finance) (until July 2013)
Depositing User: Patricia Lally
Date Deposited: 07 Nov 2008
Last Modified: 16 Jul 2012 21:47
URI: http://eprints.kingston.ac.uk/id/eprint/3289

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