IFRSs and differential reporting

Robin Jarvis; Jill Collis

IFRSs and differential reporting

Robin Jarvis (Contributor)
, Jill Collis (Contributor)

Research output: Contribution to conference › Paper › peer-review

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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.

Original language	English
Publication status	Published - Sept 2003
Externally published	Yes
Event	British Accounting Association Annual Conference of the South Eastern Accounting Group - London, England Duration: 8 Sept 2003 → 8 Sept 2003

Conference

Conference	British Accounting Association Annual Conference of the South Eastern Accounting Group
Period	8/09/03 → 8/09/03

Access to Document

Collis-J-4578Other version, 190 KBLicence: Unspecified

Cite this

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title = "IFRSs and differential reporting",

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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M3 - Paper

T2 - British Accounting Association Annual Conference of the South Eastern Accounting Group

Y2 - 8 September 2003 through 8 September 2003

ER -

IFRSs and differential reporting

Abstract

Conference

Access to Document

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Cite this