International Financial Reporting Standards and differential reporting

Robin Jarvis; Jill Collis

International Financial Reporting Standards and differential reporting

Robin Jarvis (Contributor), Jill Collis (Contributor)

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

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: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.

Original language	English
Publication status	Published - Nov 2003
Externally published	Yes
Event	26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy - Egham, England Duration: 12 Nov 2003 → 14 Nov 2003

Conference

Conference	26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy
Period	12/11/03 → 14/11/03

Keywords

Accounting and finance

Access to Document

Collis-J-4029Other version, 191 KBLicence: Unspecified

Cite this

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title = "International Financial Reporting Standards 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: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.",

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author = "Robin Jarvis and Jill Collis",

year = "2003",

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note = "26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy ; Conference date: 12-11-2003 Through 14-11-2003",

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AB - 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: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.

KW - Accounting and finance

M3 - Paper

T2 - 26th ISBA National Small Firms Policy and Research Conference: Small and Medium Sized Enterprises in the Knowledge-Based Economy

Y2 - 12 November 2003 through 14 November 2003

ER -

International Financial Reporting Standards and differential reporting

Abstract

Conference

Keywords

Access to Document

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Cite this