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 (Unpublished)
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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 introduced in the UK for qualifying small entities: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Event Title: | British Accounting Association Annual Conference of the South Eastern Accounting Group |
| 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 10:39 |
| Last Modified: | 16 Jul 2012 21:48 |
| URI: | http://eprints.kingston.ac.uk/id/eprint/4578 |
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