SME Reporting in Australia: Where to Now for Decision-usefulness?

Handley, K; Wright, S; Evans, E

SME Reporting in Australia: Where to Now for Decision-usefulness?

Handley, K Wright, S

Evans, E

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Publication Type:: Journal Article
Citation:: Australian Accounting Review, 2018, 28 (2), pp. 251 - 265
Issue Date:: 2018-06-01

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Field	Value	Language
dc.contributor.author	Handley, K	en_US
dc.contributor.author	Wright, S https://orcid.org/0000-0001-8634-1428	en_US
dc.contributor.author	Evans, E	en_US
dc.date.issued	2018-06-01	en_US
dc.identifier.citation	Australian Accounting Review, 2018, 28 (2), pp. 251 - 265	en_US
dc.identifier.issn	1035-6908	en_US
dc.identifier.uri	http://hdl.handle.net/10453/132685
dc.description.abstract	© 2017 CPA Australia This paper develops recommendations for simplified decision-useful SME financial reporting in Australia – a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision making.	en_US
dc.relation.ispartof	Australian Accounting Review	en_US
dc.relation.isbasedon	10.1111/auar.12179	en_US
dc.title	SME Reporting in Australia: Where to Now for Decision-usefulness?	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	28	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1499 Other Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	28	en_US

Abstract:

© 2017 CPA Australia This paper develops recommendations for simplified decision-useful SME financial reporting in Australia – a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision making.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/132685