Reduced disclosure regime: A look at the impact on Australian public sector
In the UK there is the Financial Reporting Standards for Smaller Entities (FRSSE) with discussions occurring around the International Financial Reporting Standards (IFRS) for Small Medium Enterprises (SMEs); in NZ there is the Exempt Company Scheme and the Framework for Differential Reporting; and i...
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| Format: | Conference Paper |
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Wiley-Blackwell Publishing Asia
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/21411 |