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 (Unpublished)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.

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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 (until 2017) Faculty of Business and Law (until 2017) > Kingston Business School (Accounting and Finance) (until July 2013)
Date Deposited:	22 May 2009 10:39
Last Modified:	17 Sep 2020 15:52
URI:	https://eprints.kingston.ac.uk/id/eprint/4578

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