n Professional Accountant - Independent reviews : not just another name for an audit

Volume 2009 Number 1
  • ISSN : 1680-7537


Differential reporting concerns the need to distinguish between various types of companies when preparing financial statements that are consistent with a financial reporting standard and when issuing a report relating to these financial statements or aspects of these financial statements. Differentiation ensures that smaller companies are not overburdened by compliance requirements that are more appropriate for larger companies.

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