Jarvis, Robin and Collis, Jill
(2003)
IFRSs and differential reporting.
In: British Accounting Association Annual Conference of the South Eastern Accounting Group;
8 Sep 2003, London, England.
(Unpublished)
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 introduced in the UK for qualifying small entities: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.