Jarvis, Robin and Collis, Jill (2003) IFRSs and differential reporting: a UK case study. In: European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS; 11-12 Sep 2003, Brussels, Belgium. (Unpublished)

Abstract

This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. The paper examines the three elements of differential reporting that have been introduced in the UK: abbreviated accounts, the Financial Repoting Standard for Smaller Entities and exemption from the statutory audit.

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Official URL:	http://www.eiasm.org/frontoffice/event_announcemen...
Item Type:	Conference or Workshop Item (Paper)
Event Title:	European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS
Research Area:	Research Areas > Accounting and finance
Faculty, School or Research Centre:	Faculty of Business and Law (until 2017) Faculty of Business and Law (until 2017) > Kingston Business School (Accounting and Finance) (until July 2013)
Date Deposited:	07 Nov 2008
Last Modified:	17 Sep 2020 15:52
URI:	https://eprints.kingston.ac.uk/id/eprint/3289

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