Reduced disclosure regime: A look at the impact on Australian public sector

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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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Bibliographic Details
Main Authors:	Pilcher, Robyn, Gilchrist, David
Other Authors:	Steven Cahan
Format:	Conference Paper
Published:	Wiley-Blackwell Publishing Asia 2012
Online Access:	http://hdl.handle.net/20.500.11937/21411

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