IFRSs and differential reporting

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 (Unpublished)

Full text available as:
[img]
Preview
Text
Collis-J-4578.pdf

Download (189Kb) | Preview

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) (until July 2013)
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

Actions (Repository Editors)

Item Control Page Item Control Page