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 (Unpublished)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) |
| 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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