Reid, Gavin C.; Smith, Julia A. - 2007
; Patrone and du Bois, 1981) have raised the issue of using financial reports to
assist in financial management, but it is only … (Financial Management, 1997a; Accountancy Ireland, 1997),
inviting comments.
Two main differences were evident between the CCAB …, smaller entities than in
larger entities” (Financial Management, 1997a, p.5). On the latter, the ASB were not
convinced by …