publication . Conference object . 2003

International Financial Reporting Standards and differential reporting

Jarvis, Robin; Collis, Jill;
Open Access English
  • Published: 01 Nov 2003
  • Country: United Kingdom
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.
Medical Subject Headings: health care economics and organizations
free text keywords: accounting
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