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

Collis, Jill

Jarvis, Robin

English

Kingston University Research Repository

A Systems Approach to the Analysis of Financial Reporting’,

An IAS-based Framework for Financial Reporting by

An investigation of the use of accounting information by

Companies in 2001-2002, July, London: The Stationery Office.

Corporate Financial Reporting and the Small Independent Company’,

Designed to Fit - a Financial Reporting Standard for Smaller Entities, Working Party Paper, December, London: Consultative Committee of Accountancy Bodies.

Differential Reporting - an analysis, London: The Foundation for Manufacturing and Industry,

European Observatory of SMEs 2002, SMEs in Focus, European Communities.

Financial Accounting, 2nd edition,

Financial information and the management of small private companies’,

Financial Reporting Standard for Smaller Entities, November, London: Accounting Standards Board.

Guidelines for Financial Reporting Standards,

How owner-managers use accounts, Research monograph,

Investigating the Application of the FRSSE, Institute of Chartered Accountants of Scotland.

Making Corporate Reports Valuable, Discussion Document by the Research Committee of the Institute of Chartered Accountants of Scotland,

OECD Small and Medium Enterprise Outlook.

Raising the Thresholds, Consultation Document,

Report of the Study Group on the Objectives of Financial Statements, (The Trueblood Report),

Reporting Standards and Differential Reporting ______________________________________________________________________________________

Size and the value of the audit’,

Small and Medium Enterprises in Malaysia: Policy issues and challenges,

Small Company Compliance with Accounting Standards,

Small, but imperfectly formed’,

Statement of Principles for Financial Reporting, December, London: Accounting Standards Board.

Summary and Simplified Financial Reporting,

The Changing State of British Enterprise’,

The Corporate Report, London: Accounting Standards Steering Committee.

The Information Needs of Bankers Dealing with Large and Small Companies,

Users and Uses of Unlisted Companies’ Financial statements - A Literature Review, Research monograph,

International Financial Reporting Standards and differential reporting

International Financial Reporting Standards and differential reporting

Abstract

Similar works

Full text

Available Versions

Kingston University Research Repository