International Financial Reporting Standards and differential reporting

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) (until July 2013)
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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