Practitioner views on financial reporting for smaller entities
Practitioner views on financial reporting for smaller entities
复制标题
从业者对小型实体财务报告的看法
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
Julia A. Smith
中科院分区：
文献类型：
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作者：
G. Reid;Julia A. Smith
这篇论文有四个目的。首先，建立导致小公司特别财务报告标准(FRSSE)的政策背景，旨在降低合规成本。这一间接的政策含义是，小企业将受到刺激，例如，在开工率、业绩(包括生存、盈利和增长)以及对经济中的就业和创新的贡献方面。其次，考虑FRSSE本身对合规成本的影响，并询问它们可能采取的形式。第三，对FRSSE采用人和非采用人的新证据进行分析。第四，将这一新证据纳入成本效益框架，以判断从事技能升级和实施FRSSE的采纳者与非采用者相比是否获得了净收益。结论是，采用者确实获得了显著的净收益。
This paper has four purposes. First, to establish the policy background leading to a special financial reporting standard for small firms (FRSSE), aimed at reducing compliance costs. An indirect policy implication of this was that small firms would be stimulated, for example, in terms of start-up rate, performance (including survival, profitability, and growth), and contribution to employment and innovation within the economy. Second, to consider the implications for FRSSE itself on compliance costs, and to ask what forms they may take. Third, to analyse new evidence on adopters and non-adopters of the FRSSE. Fourth, to cast this new evidence into a cost effectiveness framework, to judge whether adopters who are engaged in upgrading of skills, to implement the FRSSE, have attained net benefit, compared to non-adopters, in so doing. The conclusion is that significant net benefit has indeed accrued to adopters.