1AASB. Revised Differential Report- ing Regime for Australia and IASB Exposure Draft of A Proposed IFRSfor Small and Medium-Sized Entities in May 2007.
2AcSB, Canada. Financial Reporting by Private Enterprises[S].AcSB,2007.
3AICPA. Private company financial reporting task force report. 2005.
4AICPA. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Business. 1976.
5AICPA. Tentative Conclusions and Recommendations of the Special Committee on Accounting Standards Overload. 1981.
6ASB(UK). Financial 1Kepormag Standard for Smaller Enffies[S]KSB,2008.
7ASB (UK). Policy proposal:the fu- ture of UK GAAP,Consultation pa- per, 2009,08.
8CICA,Canada. Financial reporting by Small Business Enterprises-Research Report [R]. CICA,1999.
9FASB ,AICPA. Enhancing the Fi- nancial Accounting and Reporting Standard-Setting Process for Private Companies. Financial Accounting Series No.1310-100. 2006.06.
10FASB, Financial Reporting by Pri- vately Owned Companies:Summary of Responses to FASB Invitation to Comment. 1983.
