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IFRSs and differential reporting: a UK case study

By Robin Jarvis and Jill Collis

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

Topics: accounting
Year: 2003
OAI identifier: oai:eprints.kingston.ac.uk:3289

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