Small enterprises and convergence with international financial reporting standards

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Wise, Victoria and Faux, Jeffrey (2005) Small enterprises and convergence with international financial reporting standards. Small enterprise research: the journal of SEEANZ, 13 (1). pp. 81-92. ISSN 1321-5906


The purpose of this paper is to explore the intersection between financial reporting research and small business management. This is achieved by aan examination of issues surrounding the differential reporting debate for small business financial reporting. In particular the impact on small business of a policy to adopt international financial reporting standards is examined. Data gathered from a survey of the preparers of small business financial reports are used. The data analysis shows that the concept of user dependency is accepted by financial report preparers as a valid discriminator for differential reporting purposes.

Item type Article
Subjects Historical > RFCD Classification > 350000 Commerce, Management, Tourism and Services
Historical > Faculty/School/Research Centre/Department > School of Accounting
Keywords financial reporting research, small business management
Citations in Scopus 0 - View on Scopus
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