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Technical Papers

CAPA PROJECTS

A Framework for Differential Reporting

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(Completed June 2003)

A Response To ISAR'S Accounting And Financial Reporting Guidelines For Small And Medium Sized Enterprises (SMES)

The report highlights the events leading to development of differential reporting practices in some countries and explores the ISAR guidance on SMEs accounting and reporting. The perceptions of respondents in the research study provide valuable input to the feedback that CAPA can provide to ISAR on the proposed ISAR guidelines.

Final Report. Please click to view.

Cover, Preface, Forward, Executive Summary, Table of Contents
Chapter 1 - Introduction
Chapter 2 - Background
TheChapter 3 - Findings of an Exploratory Study
Chapter 4 - The Proposed Guidelines By ISAR (SMEGA): Some Comments
Chapter 5 - Recommendations & Chapter 6 - Conclusion & References