IFRSs and differential reporting: a UK case study

Jill Collis; Robin Jarvis

IFRSs and differential reporting: a UK case study

Jill Collis (Contributor), Robin Jarvis (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. 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.

Original language	English
Publication status	Published - Apr 2003
Externally published	Yes
Event	European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS - Brussels, Belgium Duration: 11 Sept 2003 → 12 Sept 2003

Workshop

Workshop	European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS
Period	11/09/03 → 12/09/03

Keywords

Accounting and finance

Access to Document

Collis-J-3289Other version, 195 KBLicence: Unspecified

http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=319

Cite this

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title = "IFRSs and differential reporting: a UK case study",

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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author = "Jill Collis and Robin Jarvis",

year = "2003",

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note = "European Institute for Advanced Studies in Management (EIASM) Workshop on Implementing IFRS ; Conference date: 11-09-2003 Through 12-09-2003",

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AB - 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.

KW - Accounting and finance

M3 - Paper

Y2 - 11 September 2003 through 12 September 2003

ER -

IFRSs and differential reporting: a UK case study

Abstract

Workshop

Keywords

Access to Document

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Cite this