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Corporate financial reporting and the small independent company

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Corporate financial reporting and the small independent company. / Page, Mike.

In: Accounting and Business Research, Vol. 14, No. 55, 1984, p. 271-282.

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Page, Mike. / Corporate financial reporting and the small independent company. In: Accounting and Business Research. 1984 ; Vol. 14, No. 55. pp. 271-282.

Bibtex

@article{f80a6267d1404522ad22f719b2ded174,
title = "Corporate financial reporting and the small independent company",
abstract = "The Companies Act 1981 (the 1981 Act) introduced a three-tier size classification of companies with the aim, inter alia, of easing the accounting burden on small firms (The Treasury, 1981). Legislation in this area arose from the interaction between the need to enact the provisions of the EEC Fourth Directive on Company Accounts and a climate of policies favourable to small business generally. The Act was preceded by a period of intense discussion within the accounting profession about appropriate financial accounting requirements for small companies. The discussion cove red all aspects of financial reporting but emphasised the question of whether small companies need an audit, a question explicitly posed by a Department of Trade Green Paper, {\textquoteleft}Company Accounting and Disclosure{\textquoteright} (GB Dept of Trade, 1979).",
author = "Mike Page",
year = "1984",
doi = "10.1080/00014788.1984.9729217",
language = "English",
volume = "14",
pages = "271--282",
journal = "Accounting and Business Research",
issn = "2159-4260",
publisher = "Routledge",
number = "55",

}

RIS

TY - JOUR

T1 - Corporate financial reporting and the small independent company

AU - Page, Mike

PY - 1984

Y1 - 1984

N2 - The Companies Act 1981 (the 1981 Act) introduced a three-tier size classification of companies with the aim, inter alia, of easing the accounting burden on small firms (The Treasury, 1981). Legislation in this area arose from the interaction between the need to enact the provisions of the EEC Fourth Directive on Company Accounts and a climate of policies favourable to small business generally. The Act was preceded by a period of intense discussion within the accounting profession about appropriate financial accounting requirements for small companies. The discussion cove red all aspects of financial reporting but emphasised the question of whether small companies need an audit, a question explicitly posed by a Department of Trade Green Paper, ‘Company Accounting and Disclosure’ (GB Dept of Trade, 1979).

AB - The Companies Act 1981 (the 1981 Act) introduced a three-tier size classification of companies with the aim, inter alia, of easing the accounting burden on small firms (The Treasury, 1981). Legislation in this area arose from the interaction between the need to enact the provisions of the EEC Fourth Directive on Company Accounts and a climate of policies favourable to small business generally. The Act was preceded by a period of intense discussion within the accounting profession about appropriate financial accounting requirements for small companies. The discussion cove red all aspects of financial reporting but emphasised the question of whether small companies need an audit, a question explicitly posed by a Department of Trade Green Paper, ‘Company Accounting and Disclosure’ (GB Dept of Trade, 1979).

U2 - 10.1080/00014788.1984.9729217

DO - 10.1080/00014788.1984.9729217

M3 - Article

VL - 14

SP - 271

EP - 282

JO - Accounting and Business Research

JF - Accounting and Business Research

SN - 2159-4260

IS - 55

ER -

ID: 127357