Jarvis, Robin and Collis, Jill (2003) International Financial Reporting Standards and differential reporting. In: 26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy; 12-14 Nov 2003, Egham, England. ISBN 1844690032
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Abstract
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Event Title: | 26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy |
| 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: | 22 May 2009 10:36 |
| Last Modified: | 16 Jul 2012 21:48 |
| URI: | http://eprints.kingston.ac.uk/id/eprint/4029 |
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