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 (Unpublished)


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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